Graham v. Commissioner’s Empirical Analysis
1962
Citation profile
18
cited by 18 later decisions
October 1978
most recently cited
11 federal appellate ·
Relationships
Applies 26 U.S.C. § 1232
Relies on Fairbanks v. United States · Bingham v. Commissioner of Internal Revenue · Miller v. Commissioner · Gerard v. Helvering
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) General Rule. — Por purposes of this subtitle, in the case of bonds, debentures, notes, or certificates or other evidences of indebtedness, which are capital assets in the hands of the taxpayer, and which are issued by any corporation, or government or political subdivision thereof— (1) Retirement. — Amounts received by the holder on retirement of such bonds or other evidences of indebtedness shall be considered as amounts received In exchange therefor (except that in the case of bonds or other evidences of Indebtedness issued before January 1, 1955,, this paragraph shall apply only to those issued with interest coupons or in registered form, or to those in such form on March 1, 1954).”
1 later decision quote this exact passage · from the majority
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.