United Pacific Corp. v. Commissioner’s Empirical Analysis
1963
Citation profile
7
cited by 7 later decisions
September 1987
most recently cited
Relationships
Applies 26 U.S.C. § 44
Relies on Slocum v. New York Life Insurance · Stonecrest Corp. v. Commissioner · Estate of Lamberth 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“selling price”. In the sale of mortgaged property the amount of the mortgage, whether the property is merely taken subject to the mortgage or whether the mortgage is assumed by the purchaser, shall, for the purpose of determining whether a sale is on the installment plan, be included as a part of the”
2 later decisions 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.