Becker v. Commissioner’s Empirical Analysis
1966
Citation profile
2 federal appellate ·
Relationships
Relies on Scott-Burr Stores Corp. v. Wilcox · Ruud Manufacturing Co. v. Commissioner of Internal Revenue · Swenson v. Commissioner · Mott v. Commissioner · Estate of Ogsbury v. Commissioner
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(6) In determining the period for which the taxpayer has held stock, or . securities acquired from a corporation by the exercise of rights to acquire such stock-or securities, there shall be included only the period beginning with the date on which the right to acquire was exercised.”
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.