Blick v. Commissioner’s Empirical Analysis
1958
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently January 1989
5 federal appellate ·
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
Relies on Van Hoff v. Redevelopment Agency of San Francisco · Barber v. United States · Butler v. Commissioner · 126 N.J. Eq. 334 - Hildinger v. Bishop · Bymaster 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The transaction in question having been the subject of a written contract, we would require clear and compelling evidence to ignore the terms of that contract to the extent urged by petitioner. Such evidence is not present here.””
2 later decisions quote this exact passage“no part of the net gain realized by petitioner was in consideration of the sale, assignment or other transfer of options or contracts.”
1 later decision quote this exact passage“The question as to whether or not petitioner sold options as he claims is essentially one of fact.”
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.