Testor v. Commissioner’s Empirical Analysis
1963
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently April 2001
3 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. § 357
Relies on Kniffen 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(c) Liabilities in excess of basis — “(1) In general — In the case of an exchange— “(A) to which section 351 applies, ****** if the sum of the amount of the liabilities assumed, plus the amount of the liabilities to which the property is subject, excéeds the total of the adjusted basis of the property transferred pursuant to such exchange, then such excess shall be considered as a gain from the sale or exchange of a capital asset or of property which is not a capital asset, as the case may be.””
3 later decisions quote this exact passage“the liabilities assumed, or the liabilities to which the property is subject”
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.