Hegra Note Corp. v. Commissioner’s Empirical Analysis
387 F.2d 515 · 1967
Citation profile
10
cited by 10 later decisions
December 1978
most recently cited
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 453
Relies on United States v. Davis · Nuckolls v. United States
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(A) the amount realized, in the case of * * * a sale or exchange, or “(B) the fair market value of the obligation at the time of * * * disposition otherwise than by sale or exchange.””
4 later decisions quote this exact passage · from the majority“the fair market value of the obligation at the time of distribution, transmission, or disposition,”
1 later decision quote this exact passage · from the majoritye.g. Smith v. Comm'r
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.