Watson v. Commissioner’s Empirical Analysis
1960
Citation profile
How this case has been cited
Cited by 24 later decisions — most recently September 2010
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 In Re the Accounting of Brown · Horton v. Commissioner · Estate of F. G. Masquelette, Deceased, Houston Bank and Trust Company, and Sarah Olive Masquelette v. Commissioner of Internal Revenue, Edwin L. Bruhl and Lillian Marie Bruhl v. Commissioner of Internal Revenue · Providence Mill Supply Co. v. Commissioner · O'Rear 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Given this intangible capital asset and a contract to sell the whole of it to purchasers for a present determined consideration and a future determinable consideration, the problem before us is whether gain realized upon the receipt of the present consideration is gain from the sale of a capital asset.””
1 later decision quote this exact passage“privilege that gives a reasonable expectancy of preference in the race of competition. Such expectancy may come from succession in place or name or otherwise to a business that has won the favor of its customers.”
1 later decision quote this exact passage“was set forth in Horton. We said there that it”
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.