Aagaard v. Commissioner’s Empirical Analysis
1971
Citation profile
How this case has been cited
Cited by 31 later decisions — most recently August 2000 · most notably Thomas v. Commissioner (1989), Clapham v. Commissioner (1975)
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. § 1031
Relies on Boehm v. Commissioner · Stolk v. Commissioner · Stolk v. Commissioner · Commissioner v. Finley · Hoover 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“) used by the taxpayer as his principal residence is sold by him after December 31, 1953, and, within a period beginning 1 year before the date of such sale and ending 1 year after such date, property (in this section called”
2 later decisions quote this exact passage · from the majority“[There] is no requirement that the taxpayer actually occupy the putative old residence at the time of its sale.”
1 later decision quote this exact passage · from the majority“property * * * used by the taxpayer as his principal residence”
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.