Cisler v. Commissioner’s Empirical Analysis
1962
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently July 1981
6 federal appellate ·
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. § 44
Relies on Lewis v. Reynolds · McInerney v. Commissioner · McWilliams v. Commissioner · Caldwell v. United States · Metropolitan Properties 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Both the petitioner and the respondent agree that I.T. 2468, VIII- 1 C.B. 159 , is applicable. It holds that the amount of a mortgage on the property sold is not includable as part of the ‘initial payments,’ to the extent it does not exceed the basis to the vendor of the property sold, and an indebtedness of the vendor of stock, for which the stock has been pledged, is similar enough to a mortgage to fall within the rule. The significance of this principle, as applied to the facts here, is that the petitioner had no basis in the common stock.””
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.