Biedenharn Realty Co. v. United States’s Empirical Analysis
526 F.2d 409 · 1976
Citation profile
40 federal appellate ·
How this case has been cited
Cited by 95 later decisions — most recently February 2018 · most notably Byram v. United States (1983), Suburban Realty Company v. United States (1980)
40 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. § 1221 · 26 U.S.C. § 1237
Relies on Corn Products Refining Company v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. P G Lake · Malat v. Riddell · Ellington v. Blumstein · Galena Oaks Corporation v. Frank Scofield, Collector of Internal Revenue
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 95 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“primarily for sale to customers in the ordinary course of * * * business”
15 later decisions quote this exact passage · from the majority“(1) the nature and purpose of the acquisition of the property and the duration of the ownership; (2) the extent and nature of the taxpayer’s efforts to sell the property; (3) the number, extent, continuity and substantiality of the sales; (4) the extent of subdividing, developing, and advertising to increase sales; (5) the use of a business office for the sale of the property; (6) the character and degree of supervision or control exercised by the taxpayer over any representative selling the property; and (7) the time and effort the taxpayer habitually devoted to the sales.”
9 later decisions quote this exact passage · from the majority“each case must be decided on its own peculiar facts. * * * Specific factors, or combinations of them are not necessarily controlling.”
3 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.