Winn-Dixie Montgomery, Inc. v. United States’s Empirical Analysis
444 F.2d 677 · 1971
Citation profile
26 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 74 later decisions (1 by the Supreme Court) — most recently August 2003 · most notably Buffalo Tool & Die Mfg. Co. v. Commissioner (1980), Newark Morning Ledger Co. v. United States (1993)
26 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. § 167
Relies on Cohan v. Commissioner · Scalza v. United States · Roberts v. Florida · Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennan · Carter v. Campbell
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 74 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“No decision holds or suggests that such a one-sided, uncommunicated apportionment of a sales price is conclusive on the taxing authorities, and it is obvious that it would be dangerous and unfair to lay down that categorical rule. The whole trend of the law in this area is against binding the Revenue Service by such a secret, unilateral, subjective allocation which is not carried over into the agreement.”
2 later decisions quote this exact passage“is bottomed on the ability of the acquired business to generate sales without any interruption because of the takeover.”
2 later decisions quote this exact passage“transfer enables the purchaser to step into the shoes of the seller.”
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.