Belcher v. O'Donnell’s Empirical Analysis
1967
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 1311 · 26 U.S.C. § 6501 · 26 U.S.C. § 7481
Relies on Patterson v. Belcher · United States v. Rachal · Moultrie Cotton Mills v. United States · MacDonald v. Commissioner · Brennen 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the mortgage foreclosure resulted in taxable income to the partnership, and hence to all the partners, in the year 1954 and not in the year 1953.”
1 later decision quote this exact passage
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.