Baumer v. United States’s Empirical Analysis
1978
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently October 1991
9 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
Applies 26 U.S.C. § 301 · 26 U.S.C. § 311 · 26 U.S.C. § 316 · 26 U.S.C. § 317
Relies on Helvering v. Horst · Commissioner of Internal Revenue v. Court Holding Co · Lucas v. Earl · United States v. District Court · United States v. Cumberland Public Service Co.
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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“means money, securities, and any other property; except that such term does not include stock in the corporation making the distribution (or right to acquire such stock).”
3 later decisions quote this exact passage · from the majority“Instances of 'constructive' or 'disguised' distributions are commonly encountered in the context of closely held corporations whose dealings with their stockholders are, more often than not, characterized by informality.”
1 later decision quote this exact passage · from the majority“those rare circumstances where no fair market value of the property [distributed] can be ascertained * * * the courts have found it necessary to treat the transaction as 'open' until the value can be ascertained.”
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.