Blum v. Commissioner’s Empirical Analysis
1945
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 52 later decisions — most recently August 2001 · most notably Bixby v. Commissioner (1972), United Mercantile Agencies, Inc. v. Commissioner (1955)
6 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 Heiner v. Mellon · Humphrey v. Commissioner · Thornley v. Commissioner · T. H. Symington & Son, Inc. v. Commissioner · Bancitaly Corp. 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 52 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(b) Losses fbom Samis ob Exchanges of Pbopbbtt.— [[Image here]] (1) Losses disallowed. — In computing net income no deduction shall in any case be allowed in respect of losses from sales or exchanges of property, directly or indirectly— (A) Between members of a family, as defined in paragraph (2) (D) ; (2) * ♦ • [[Image here]] (D) The family of an individual ahall include only hla brothers and sisters (whether by the whole or half blood), spouse, ancestors, and Uneal descendants; * * *”
1 later decision quote this exact passage“where property is acquired for a lump sum and subsequently disposed of a portion at a time, there must be an allocation of the cost or other basis over the several units and gain or loss computed on the disposition of each part.”
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.