Dessauer v. Commissioner’s Empirical Analysis
1970
Citation profile
5
cited by 5 later decisions
October 1971
most recently cited
2 federal appellate ·
Relationships
Relies on United States v. Davis · Hegra Note 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Once it is determined that use of the installment method is no longer permissible, the gain or loss resulting from the 'disposition' of the obligations is to be calculated under either 453(d) (1) (A) or (B). Here the parties apparently proceeded under (1) (B) because of the term 'disposition' appearing therein. This we think was not necessary under the facts of this case. 23”
1 later decision quote this exact passage“the excess of the face value of the obligation over an amount equal to the income which would be returnable were the obligation satisfied in full.”
1 later decision quote this exact passage“, gain or loss shall result to the extent of the difference between the”
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.