Conner v. United States’s Empirical Analysis
439 F.2d 974 · 1971
Citation profile
6 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 15 later decisions — most recently December 2016
6 federal appellate · 1 district · 1 state decisions
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. § 165
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Eisner v. Macomber · Commissioner v. LoBue · Helvering v. Owens · Alcoma Ass'n v. United States
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The appellate appendix is silent as to any objections entered at the close of the charge as required by Rule 51 of the Federal Rules of Civil Procedure, nor does the appendix show that attorneys were given an opportunity to object as required by said rule. We can only infer, although the appendix does not show it, that it was agreed between the parties and the trial court that the rejection of the proposed instructions would without further formality be preserved on appeal. This, however, is not the way to try a case which may terminate in the Court of Appeals. Rule 51 should- be scrupulously complied with and the objections clearly stated at the trial level if error in the instructions is to be urged as the basis for reversal. * * * ””
1 later decision quote this exact passage · from the majority“at his option, to use either the fair market value test or the cost of restoration standard, depending upon which would result in the greater tax recovery for the Government.”
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.