Baker Commodities, Inc. v. Commissioner’s Empirical Analysis
1967
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 38 later decisions — most recently July 2012 · most notably Dunn v. Commissioner (1978), Foster v. Comm'r (1983)
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 Gregory v. Helvering · Royal Netherlands Steamship Co. v. Strachan Shipping Co. · Malat v. Riddell · Pinellas Ice & Cold Storage Co. v. Commissioner · National Lead Co. 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) Retirement. — Amounts received by the holder on retirement of such bonds or other evidences of indebtedness shall be considered as amounts received in exchange therefor (except that in the case of bonds or other evidences of indebtedness issued before January 1, '1955, this paragraph shall apply only to those issued with Interest coupons or in registered form, or to those in such form on March 1,1954.)”
1 later decision quote this exact passage · from the majority“a person the ownership of whose stock would, under section 318(a), be attributed to the person acquiring such stock.”
1 later decision quote this exact passage · from the majority“in an exchange to which section 351 applies * * *”
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.