Maher v. Commissioner’s Empirical Analysis
1970
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently March 2000
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
Relies on Deputy v. du Pont · Crane v. Commissioner · Moses Lake Homes, Inc. v. Grant County · Southern Railway Co. v. North Carolina · United States v. Davis
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Many of the factors enumerated have been considered significant on the side of a holding that a 'sale or exchange' under section 1001 has occurred as of the time an agreement is made. This is an area of the law to which we think there is a significant analogy for purposes of our ascertaining whether Ray had sufficient interest in the Selvex stock to be considered its owner and subsequent seller for purposes of section 304. In sale-or-exchange cases courts have considered: (1) Whether legal title to the property has passed; (2) whether the transferee has obtained possession of the property; (3) whether the sale price of the property is definitely fixed; (4) whether there has been a significant amount of the agreed price paid; (5) the intention of the parties; (6) descriptive terms utilized in the agreements such as 'buyer' or 'seller'; and (7) whether an effective date has been agreed upon fixing a specific time for recognition of the rights and obligations of the parties. [citations omitted]. 9 "The teaching of these cases is that the transaction is to be viewed as a whole and in the light of realism and practicality, and absence of any one factor will not preclude a holding that a 'sale or other disposition' has occurred.”
1 later decision quote this exact passage“The teaching of these cases is that the transaction is to be viewed as a whole and in the light of realism and practicality, and absence of any one factor will not preclude a holding that a 'sale or other disposition' has occurred.”
1 later decision 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.