Harmston v. Commissioner’s Empirical Analysis
1973
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently October 2013 · most notably Grodt & McKay Realty, Inc. v. Commissioner (1981), Cherin v. Commissioner (1987)
4 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 Commissioner of Internal Revenue v. Union Pac. R. Co. · Commissioner v. Segall · Merrill v. Commissioner · Merrill v. Commissioner · Clodfelter 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he question as to when a sale is consummated for tax purposes is a practical one, which must be decided by weighing all of the various factors present in each case.”
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.