Bateman v. Commissioner’s Empirical Analysis
1963
Citation profile
How this case has been cited
Cited by 6 later decisions — most recently April 1982
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. § 115 · 26 U.S.C. § 356 · 26 U.S.C. § 368
Relies on Helvering v. Southwest Consolidated Corp. · Palmer v. Commissioner · Commissioner of Internal Revenue v. Bedford's Estate · Miles v. Safe Deposit & Trust Co. · Groman 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) Recognition of gain — If— (A) section 354 or 355 would apply to an exchange but for the fact that (B) the property received in the exchange consists not only of property permitted by section 354 or 355 to be received without the recognition of gain but also of other property or money,”
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.