Silverman v. Commissioner’s Empirical Analysis
1976
Citation profile
26 federal appellate · 2 district ·
How this case has been cited
Cited by 250 later decisions — most recently November 2020 · most notably Neonatology Assocs., P.A. v. Comm'r (2000), Parker v. Commissioner (1986)
26 federal appellate · 2 district ·
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. § 2512 · 26 U.S.C. § 7482
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · Helvering v. Taylor · Helvering v. National Grocery Co. · Smith v. Crouse
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 250 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell and both having reasonable knowledge of relevant facts.”
10 later decisions quote this exact passage · from the majority“Valuation is * * * necessarily an approximation.”
10 later decisions quote this exact passage · from the majority“is one that is entitled to be made on all the elements of the particular case. Valuation is . . . necessarily an approximation.”
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.