Marshall v. Commonwealth’s Empirical Analysis
2012
Citation profile
5 state decisions
Relationships
Applies 26 U.S.C. § 1001 · 26 U.S.C. § 111 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Kulko v. Superior Court of California in and for City and County of San Francisco · Complete Auto Transit, Inc. v. Brady · Martin v. Occupational Safety & Health Review Commission · Crane v. Commissioner · Quill Corporation v. North Dakota Heitkamp
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]he tax benefit rule is not a generic doctrine prescribed by the courts to remedy every apparent or perceived inequity or unfairness in an income tax system, state or federal. To the contrary, it was created to address a specific and particular inequity in the tax system caused by the annual accounting system for taxation. As the United States Supreme Court [in Hillsboro, 460 U.S. at 389 , 103 S.Ct. 1134 ] recognized: The limited nature of the rule and its effect on the annual accounting principle bears repetition: only if the occurrence of the event in the earlier year would have resulted in the disallowance of the deduction can the Commissioner require a compensating recognition of income when the event occurs in the later year.”
2 later decisions quote this exact passage · from the majority“Net gains or income from disposition of property. Net gains or net income, less net losses, derived from the sale, exchange or other disposition of property, including real property, tangible personal property, intangible personal property or obligations issued on or after the effective date of this amendatory act by the Commonwealth; any public authority, commission, board or other agency created by the Commonwealth; any political subdivision of the Commonwealth or any public authority created by any such political subdivision; or by the Federal Government as determined in accordance with accepted accounting principles and practices.”
2 later decisions quote this exact passage“a gain is recognized where the amount realized from the disposition of the property exceeds the adjusted basis of the property at the time of disposition.”
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.