Testor v. Commissioner’s Empirical Analysis
1964
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently October 2002
7 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 Testor 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“both the language and legislative history indicate that section 357(c) is meant to apply wherever liabilities are assumed or property is transferred subject to liability.”
2 later decisions quote this exact passage · from the majority“if the sum of the amount of the liabilities assumed, plus the amount of the liabilities to which the 'property is subject, exceeds the total of the adjusted basis of the property transferred pursuant to such exchange, then such excess shall he considered as a gain from the sale or exchange of a capital asset or of property which is not a capital asset, as the case may be. [Emphasis supplied.]”
1 later decision quote this exact passage · from the majority“[w]e cannot agree that 357(c) should be given such a restrictive interpretation.”
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.