Burge v. Commissioner’s Empirical Analysis

Citation profile

1 federal appellate ·

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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(b) When property is exchanged for other property, the property received in exchange shall for the purpose of determining gain or loss be treated as the equivalent of cash to the amount of its fair market value, if any, * * *.”

   4 later decisions quote this exact passage
   e.g. Schoenheit v. Lucas · Atkins v. Commissioner

2. “The usual method of appraising stock issued for property where there is no evidence of the market value of the stock is to say that the stock is deemed equivalent in value to the property for which it was issued, and by determining the value of the property one can determine the value of the stock.”

   1 later decision quote this exact passage
   e.g. Noble v. Commissioner

3. “The term “ gross income (a) Includes gains, profits, and income derived from * * * sales, or dealings in property, whether real or personal.”

   1 later decision quote this exact passage
   e.g. Roseberg v. Commissioner