Green v. Commissioner’s Empirical Analysis
1961
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently May 1988
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 Pepper v. Litton · Palmer v. Bender · Commissioner v. Southwest Exploration Co. · Anderson v. Helvering · Burton-Sutton Oil Co. 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.
“but in effect merely enters into a lease for the exploitation of his land reserving a royalty with respect to the materials extracted or otherwise merely makes arrangements with a contractor to sell the materials at a unit price from time to time as they are extracted and removed from the property, the transaction has not been considered as a sale of a portion of the land entitling the owner to the benefit of the capital gains provisions. See e.g., Charles A. Linehan, supra [ 35 T.C. 533 ] at 544, 545, 546, (”
2 later decisions quote this exact passage“the owner has sold part of his real estate and any profit realized thereby is therefore not disqualified from being regarded as capital gain by reason of the form of the transaction. [Cits. and footnotes omitted.] On the other hand, where the owner does not part with his entire interest in the deposits until removed or where he does not sell part of his property”
1 later decision quote this exact passage“It is difficult to see why one purpose rather than another should be of any consequence in relation to the issue before us, since the question is whether petitioner in fact sold the * * * [sand and gravel] deposits 'in place,' and the answer to that question should not turn upon the motive that prompted them to enter into the transactions under review.”
1 later decision quote this exact passagee.g. Wood v. Commissioner
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.