Soffron v. Commissioner’s Empirical Analysis
1961
Citation profile
6
cited by 6 later decisions
February 2019
most recently cited
2 federal appellate ·
Relationships
Relies on Commissioner v. Tower · Lusthaus v. Commissioner · Stephen N. Soffron, Etc. v. S. W. Lovell & Company, Inc.
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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The inability of the [patent] assignment to qualify for the benefits of section 1235 renders section 707 applicable and under that section the amounts realized constitute ordinary income. * * * [35T.C. at 791]”
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.