Commissioner v. LoBue’s Empirical Analysis
1956
Citation profile
387 federal appellate · 21 district · 35 state decisions
How this case has been cited
Cited by 858 later decisions (17 by the Supreme Court) — most recently February 2020 · most notably Commissioner of Internal Revenue v. Duberstein D Stanton (1960), Neely v. Commissioner (1985)
387 federal appellate · 21 district · 35 state decisions
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.
Appellate journey
reviewedCommissioner v. Lo Bue (from Third Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 22 · 26 U.S.C. § 421
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Bogardus v. Commissioner · Helvering v. Tex-Penn Oil Co. · Commissioner v. Smith
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 858 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[w]hen assets are transferred by an employer to an employee to secure better services they are plainly compensation”
9 later decisions quote this exact passage · from the majority“'detached and disinterested generosity,'”
7 later decisions quote this exact passage · from the majority“It is of course possible for the recipient of a stock option to realize an immediate taxable gain. See Commissioner of Internal Revenue v. Smith, 324 U.S. 177 , 181-182, 65 S.Ct. 591, 593, 89 L.Ed. 830. The option might have a readily ascertainable market value and the recipient might be free to sell his option.”
5 later decisions 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.