Lucas v. Alexander’s Empirical Analysis
279 U.S. 573 · 1929
Citation profile
92 federal appellate · 21 district · 14 state decisions
How this case has been cited
Cited by 234 later decisions (48 by the Supreme Court) — most recently June 2019 · most notably Steel Co. v. Citizens for a Better Environment (1998), Ashwander v. Tennessee Valley Authority (1936)
92 federal appellate · 21 district · 14 state decisions
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.
Appellate journey
reviewedLucas v. Alexander (from Sixth Circuit Court of Appeals)
Relationships
Relies on Eisner v. Macomber · Panama Co v. Johnson · Ithaca Trust Co. v. United States · Doyle v. Mitchell Bros. · United States ex rel. Attorney General of the United States v. Delaware & Hudson Co.
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 234 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(a) That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition of property * * * the basis shall be— “(1) In the case of property acquired before March 1, 1913, the fair market price or value of such property as of that date.””
2 later decisions quote this exact passage · from the majority““Sec. 2 (c) Por tbe purpose of ascertaining the gain derived from the sale or other disposition of property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market price or value of such property as of March first, nineteen hundred and thirteen, shall be the basis for determining the amount of such gain derived.” “Sec. 5(a) Fourth. * * * Provided, That for the purpose of ascertaining the loss sustained from the sale or other disposition of property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market price or value of such property as of March first, nineteen hundred and thirteen, shall be the basis for determining the amount of such loss sustained.” 39 Stat. 756 .”
1 later decision quote this exact passage · from the majoritye.g. Nichols v. Smith
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.