Tiedemann v. Johnson’s Empirical Analysis
1974
Citation profile
22 state decisions
How this case has been cited
Cited by 22 later decisions — most recently April 2021
22 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.
Relationships
Applies 26 U.S.C. § 1 (Airport and Airway Extension Act of 2008)
Relies on Eisner v. Macomber · Welch v. Henry · Union Carbide Corp. v. National Labor Relations Board · Eason v. Dandridge · Kellems v. Brown
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he Legislature intended to resolve, a priori, semantic conflicts such as those suggested by the bare words of the statute. As evidence of this intent, the Legislature did not undertake creation of a unique or complicated income tax scheme. Nor did it provide the vast administrative machinery which would be necessary to supply the interpretive and investigative functions of the Internal Revenue Service. We think ... that our Legislature sought to foreclose the necessity for determination of the “source, nature or composition of the funds.””
2 later decisions quote this exact passage““The taxpayer, in a sense, realizes a gain on an appreciated asset when he sells it, even though he has contracted to take the proceeds over a period of time. Under the provisions of section 453, I.R.C. 1954, if the requirements of that section are met, he may report the gain in installments. The statute and the regulation give him the opportunity of postponing the recognition of a portion of the gain. In effect, he has the option of treating the gain as completely realized at the time of sale, or he may postpone partially the tax consequences until he has actual realization by receiving the installment. It makes little difference whether we say the gain is realized but recognition is postponed, or say that there is no realization until receipt of the installment.” (Emphasis added.) 190 Neb. 113, 126 , 206 N.W.2d 570, 578 .”
1 later decision quote this exact passage“Effective date. Section F of this Act shall take effect ... July 1,1969 and shall be applicable with respect to items of income, deduction, loss or gain accruing in taxable years ending on or after such effective date but only to the extent such items have been earned, received, incurred or accrued on or after such effective date. [ 316 A.2d at 361 , quoting Maine Income Tax Law, P. &S.L. 1969, c. 154, § F]”
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.