Busse v. United States.’s Empirical Analysis
543 F.2d 1321 · 1976
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 1235 · 26 U.S.C. § 483
Relies on Commissioner v. Brown · Inhabitants of the Township of Montclair County of Essex v. Ramsdell · Miller v. Rhay · Hellmich v. Hellman · Burde v. Commissioner 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all other parts of section 1235 , including subsection (b), should be ignored in determining the applicability of section 483 to the payments received on the sale of her interest. The Court of Claims, however, rejected that argument, stating: Contrary to the taxpayer's position our reading and analysis of section 1235(a) convinces us that to come within a § 1234(a) transaction and consequently the exemption of § 483(f)(4) the taxpayer must meet the requirements of the term”
1 later decision quote this exact passage“shall be considered the sale or exchange of a capital asset held for more than six months. Immediately following this general rule appears the § 1235(b) Congressional instruction that”
1 later decision quote this exact passage“as that term is used in § 1235(a) would not only do violence to the very specific Congressional design that the section apply only to a limited group of taxpayers defined as”
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.