Black v. Commissioner’s Empirical Analysis
1960
Citation profile
How this case has been cited
Cited by 7 later decisions — most recently August 1998
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
Applies 26 U.S.C. § 1031
Relies on Atlantic Coast Realty Co. v. Commissioner · Loughborough Dev. Corp. 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“unproductive real estate held by one other than a dealer for future use or future realization of the increment in value is held for investment and not primarily for sale”
1 later decision quote this exact passage“continuation of the old investment still unliquidated.”
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.