Mintz v. Commissioner’s Empirical Analysis
1959
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently July 1981
3 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 Raymond G. Burge and Kathleen E. Burge v. Commissioner of Internal Revenue · Arthur Glickman Herman Glickman and Ruth Glickman and Aaron Glickmand and Freda Glickman v. Commissioner of Internal Revenue · Sorin v. Commissioner · Abbott v. Commissioner of Internal Revenue · Abbott 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) * * * a corporation formed or availed of principally for the manufacture, construction, or production of property * * * with a view to — 4 "(i) the sale or exchange of stock by its shareholders (whether in liquidation or otherwise), or a distribution to its shareholders, prior to the realization by the corporation * * * of a substantial part of the net income to be derived from such property, and 5 "(ii) the realization by such shareholders of gain attributable to such property.”
1 later decision quote this exact passage · from the majority“[the] increase in value of the land that is attributable to its use in a section 608 project has been viewed as part of the profit relating to the property constructed for purposes of the 70 per cent rule.”
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.