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← 36 TC 111 - Basila v. Commissioner

Basila v. Commissioner’s Empirical Analysis

1961

Citation profile

30
cited by 30 later decisions
July 2002
most recently cited

How this case has been cited

Cited by 30 later decisions — most recently July 2002 · most notably Humacid Co. v. Commissioner (1964), Albertson's, Inc. v. Commissioner (1990)

7019611970198019902000decided

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 Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And · Roach v. Commissioner · Henningsen v. Commissioner · Commissioner v. Oates · Hyland 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “It is clear that the doctrine of constructive receipt is to be sparingly used; that amounts due from a corporation, but unpaid, are not to be included in the income of an individual reporting his income on a cash receipts basis unless it appears that the money was available to him, that the corporation was able and ready to pay him, that his right to receive was not restricted, and that his failure to receive resulted from exercise of his own choice.”
    1 later decision quote this exact passage
    e.g. 593 F. Supp. 80 - Berry v. United States
  2. “The argument that the principle of constructive receipt comes into action with the mere possession of the power (as opposed to the right) to receive funds extends the principle to unwarranted limits and has been rejected by the courts on numerous occasions.”
    1 later decision quote this exact passage
    e.g. Nicholson 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.