Philbrick v. Commissioner’s Empirical Analysis
1956
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 39 later decisions — most recently September 2016 · most notably Seligman v. Commissioner (1985), Johnsen v. Commissioner (1984)
5 federal appellate · 1 district ·
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 117
Relies on General Utilities & Operating Co. v. Helvering · Myers v. Comm'r · O'Meara v. Commissioner · Wentworth Mfg. Co. v. Commissioner · Hettler v. Commissioner
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) payable periodically over a period generally coterminous with the transferee’s use of the patent, or (B) contingent on the productivity, use, or disposition of the property transferred. (2) '“Holder” defined. — For purposes of this subsection, the term “holder” means— (A) any Individual whose efforts created such property, or (B) any other Individual who has acquired his Interest In such property In exchange for consideration In money or money’s worth paid to such creator prior to actual reduction to practice of the Invention covered by the patent, If such Individual Is neither— • *♦•*** (11) related to such creator (within the meaning of paragraph (3)).”
2 later decisions quote this exact passagee.g. Young v. Comm'r · Holcomb v. Comm'r
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.