Piper v. Commissioner’s Empirical Analysis
1945
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently August 2008
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 Helvering v. Taylor · Miles v. Safe Deposit & Trust Co. · Ball v. Commissioner · Green v. Commissioner · Axton 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the rule has become established that, where a mixed aggregate of assets is acquired in one transaction, the total purchase price shall be fairly apportioned between each class so as to determine profit or loss on subsequent sale of specific assets in the group. If such apportionment be impractical, no profit shall be realized until the cost shall have been recovered out of the proceeds of sales. * * *”
1 later decision quote this exact passage“[i]t can not be saidthat the warrants had no value simply because they could not be exercised to immediate financial advantage at the time they were issued . . . . [T]he fact that [the warrants] were highly speculative and entirely prospective is no basis . .. for denying to them any value.”
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.