Kueneman v. Commissioner’s Empirical Analysis
1980
Citation profile
4 federal appellate · 1 state decisions
How this case has been cited
Cited by 12 later decisions — most recently December 2017
4 federal appellate · 1 state decisions
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. § 1235
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Waterman v. Mackenzie · Examining Board of Engineers v. de Otero · E. I. du Pont de Nemours & Co. v. United States · Fawick 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The initial inquiry for determining whether or not there has been a transfer by the holder of 'property consisting of all substantial rights to a patent' requires consideration of what the holder has left after the transfer. If he retains any substantial rights to the patent, then he has not transferred the property that comprises all those rights.”
1 later decision quote this exact passage · from the majoritye.g. Devlin v. Ingrum“It is the intention of your committee to continue this realistic test, [developed under prior case law,] whereby the entire transaction, regardless of formalities, should be. examined in its factual context to determine whether or. not substantially all rights of the owner in the .patent property have been released to the transferee ....”
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.