Blassie v. Commissioner’s Empirical Analysis
1968
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 9 later decisions — most recently November 1981
5 federal appellate · 1 district ·
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. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Helvering v. Clifford · Helvering v. Horst · Lucas v. Earl · Douglas v. Alabama
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 61. Gross Income Defined (a) General Definition. — Except as otherwise provided in this subtitle, gross income means all income from whatever source derived, including (but not limited to) the following item'1: ****** (3) Gains derived from dealings in property; * * * * *' *”
1 later decision quote this exact passage · from the majority““The legal incidents of taxability * * * must hinge on the taxpayer’s right to receive the insurance commissions and power of disposition over them notwithstanding his agreement to transfer their economic enjoyment to another.””
1 later decision quote this exact passage · from the majority“to use the full measure of its taxing power.”
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.