Commissioner v. Baertschi’s Empirical Analysis
1969
Citation profile
15 federal appellate · 2 district ·
How this case has been cited
Cited by 37 later decisions — most recently December 2000 · most notably Williams v. Commissioner (1993), Keith v. Commissioner (2000)
15 federal appellate · 2 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
Relies on Commissioner of Internal Revenue v. Jacobson · Marina Mercante Nicaraguense, S. A. v. McAllister Bros. · Commissioner of Internal Revenue v. Union Pac. R. Co. · Holt v. Commissioner of Internal Revenue · Commissioner v. Segall
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ ‘There are no hard and fast rules of thumb that can be used in determining, for taxation purposes, when a sale was consummated, and no single factor is controlling; the transaction must be viewed as a whole and in light of realism and practicality. Passage of title is perhaps the most conclusive circumstance. Brown Lumber Co. v. Commissioner of Internal Revenue, 59 App.D.C. 110 , 35 F.2d 880 . Transfer cf possession is also significant. Helvering v. Nibley-Mimnaugh Lumber Co., 63 App.D.C. 181 , 70 F.2d 843 ; Commissioner of Internal Revenue v. Union Pac. R. Co., 2 Cir., 86 F.2d 637 ; Brunton v. Commissioner of Internal Revenue, 9 Cir., 42 F.2d 81 . A factor often considered is whether there has been such substantial performance of conditions precedent as imposes upon the purchaser an unconditional duty to pay. Commissioner of Internal Revenue v. North Jersey Title Ins. Co., 3 Cir., 79 F.2d-492; Brunton v. Commissioner of Internal Revenue, supra; Case v. Commissioner of Internal Revenue, 9 Cir., 103 F.2d 283 ; United States v. Utah-Idaho Sugar Co., 10 Cir., 96 F.2d 756 . See Options and Sale Contracts in Taxation, 46 Yale Law Jour. 272, 279.”’ 412 F.2d at 498 .”
6 later decisions quote this exact passage · from the majority“) is purchased and used by the taxpayer as his principal residence, gain (if any) from such sale shall be recognized only to the extent that the taxpayer's adjusted sales price . . . of the old residence exceeds the taxpayer's cost of purchasing the new residence.”
1 later decision quote this exact passage · from the majoritye.g. Elam v. Commissioner“we do not feel that the single fact of a 'no recourse' clause served to delay the finality of this sale until final payment of the total purchase price had been made.”
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.