475 F. Supp. 408 - Harrison v. United States’s Empirical Analysis
1979
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently February 2011
11 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 15 U.S.C. § 78P (§ 16 of the Securities Exchange Act of 1934) · 26 U.S.C. § 421 · 26 U.S.C. § 422 · 26 U.S.C. § 424 · 26 U.S.C. § 56 · 26 U.S.C. § 57 · 26 U.S.C. § 7422 · 26 U.S.C. § 83
Relies on United States v. Correll · United States v. Cartwright · Bingler v. Johnson · Alexander v. Gardner-Denver Co. · Interstate Circuit, Inc. v. City of Dallas
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““the amount by which the fair market value of the share at the time of exercise exceeds the option price.””
5 later decisions quote this exact passage · from the majority“In accordance with the principles of section 83(a)(1), the fair market value of a share of stock received pursuant to the exercise of a qualified or restricted stock option is to be determined without regard to restrictions (other than nonlapse restrictions within the meaning of § 1.83-3(h)). Notwithstanding any valuation date given in section 83(a)(1), for purposes of this section, fair market value is determined as of the date the option is exercised.”
2 later decisions quote this exact passage · from the majority“silent testimony that the regulation forwards the congressional intent”
2 later decisions 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.