Bynum v. Commissioner’s Empirical Analysis
1966
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 47 later decisions — most recently September 1996 · most notably Biedenharn Realty Co. v. United States (1976), Pointer v. Commissioner (1967)
1 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
Applies 26 U.S.C. § 6654
Relies on Burnet v. Harmel · Corn Products Refining Company v. Commissioner of Internal Revenue · Malat v. Riddell · Commissioner v. Gillette Motor Transport, Inc. · Galena Oaks Corporation v. Frank Scofield, Collector of Internal Revenue
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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the realization of appreciation in value accrued over a substantial period of time”
2 later decisions quote this exact passage“end question is the purpose of the 'holding' at the time of the sale or sales.”
2 later decisions quote this exact passage“on the one hand ( Corn Products Co. v. Commissioner, 350 U.S. 46 , 52 ) and”
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.