Penney & Long, Inc. v. Commissioner’s Empirical Analysis
39 F.2d 849 · 1930
Citation profile
6
cited by 6 later decisions
1
cited 1 times by the Supreme Court
May 1955
most recently cited
3 federal appellate · 1 district ·
Relationships
Relies on Brooks v. Commissioner · Ohio v. Harris
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 very language of the statute itself, 'to the amount of its fair market value,’ presupposes the making of some estimate and the exercise of some judgment on the part of the Commissioner in finding, from all the circumstances, what ,a 'fair market value’ may have been.””
1 later decision 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.