Lang v. Commissioner’s Empirical Analysis
61 F.2d 280 · 1932
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 9 later decisions (1 by the Supreme Court) — most recently February 1964
3 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 935
Relies on Tyler v. United States · Taft v. Bowers · Warburton v. White · Ades v. Caplin · Jordan v. Reynolds
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ (a) The basis for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1958, 3 shall be the cost of such property, . . . “(5) If the property was acquired by bequest, devise or inheritance, the basis shall be the fair market value of such property at the time of such acquisition.” (Italics ours.)”
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.