Mros v. Commissioner’s Empirical Analysis
1974
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently December 2017
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 26 U.S.C. § 1235 · 26 U.S.C. § 7482
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · United States v. Carruthers · E. I. du Pont de Nemours & Co. v. United States · Merck & Co. v. Smith · Fawick 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 1235. Sale or exchange of patents. “(a) General. — a transfer (other than by gift, inheritance, or devise) of property consisting of all substantial rights to a patent, or an undivided interest therein which includes a part of all such rights, by any holder shall be considered the sale or exchange of a capital asset held for more than 6 months, regardless of whether or not payments in consideration of such transfer are— “(1) payable periodically over a period generally coterminous with the transferee’s use of the patent, or “(2) contingent on the productivity, use, or disposition of the property transferred.” (Emphasis added)”
4 later decisions quote this exact passage · from the majority“It is the intention of your committee to continue this realistic test, whereby the entire transaction, regardless of formalities, should be examined in its factual context to determine whether or not substantially all rights of the owner in the patent property have been released to the transferee, rather than recognizing less relevant verbal touchstones. . . . Furthermore, retention by the transferor of rights in the property which are not of the nature of rights evidenced by the patent and which are not inconsistent with the passage of ownership, such as a security interest (e. g., a vendor's lien) or a reservation in the nature of a condition subsequent (e. g., a forfeiture on account of non-performance) are not to be considered as such a retention as will defeat the applicability of this section.”
2 later decisions quote this exact passage · from the majority“(1) What did the taxpayer actually give up by the transfer; that is, was there an actual transfer of the monopoly rights in a patent; and (2) what did the taxpayer retain after the transfer; that is, are any substantial rights retained.”
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.