James v. Commissioner’s Empirical Analysis
1969
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 11 later decisions — most recently October 1990
2 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. § 351
Relies on Griffin v. California · United States v. Frazell · Ruge v. Comm'r · Blum v. Commissioner · Blum v. Comm'r
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he transfer of all substantial rights and property of the kind hereinbefore specified [technical knowhow] will be treated as a transfer of property for purposes of Sec. 351 of the code”
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.