Bell v. Commissioner’s Empirical Analysis
1942
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently April 2004
3 federal appellate ·
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 Blair v. Commissioner · Harrison v. Schaffner · Hort v. Commissioner · Irwin v. Gavit · James Sackley Company 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“On the other hand the vendee of a life estate has a capital investment exhaustible by charges against income over its duration. [Citing cases, including the Keitel case.] That this purchaser [referring to petitioner in the instant case] happened also to be the remainderman can not affect the principle and may even lack significance.”
1 later decision quote this exact passagee.g. Bell v. Harrison“It is not as though they had bought the life interest, and thus had a cost basis of that right by virtue of the purchase,”
1 later decision quote this exact passage“only of the right to receive the income,”
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.