Rogers v. Commissioner’s Empirical Analysis
1965
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 36 later decisions — most recently July 2010 · most notably June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United States (1967), Woodbury v. Commissioner (1967)
5 federal appellate · 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. § 1031
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Weiss v. Stearn · Television Industries, Inc. v. Commissioner · Alderson v. Commissioner · Coastal Terminals, Inc. 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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The purpose of Section 1031(a), as shown by its legislative history, is to defer recognition of gain or loss when a direct exchange of property between the taxpayer and another party takes place; a sale for cash does not qualify as a nontaxable exchange even though the cash is immediately reinvested in like property. [Emphasis added].”
1 later decision quote this exact passage“Our decision must be governed by what was actually done, rather than by what might have been done.”
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.