Case v. United States’s Empirical Analysis
633 F.2d 1240 · 1980
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently May 2020
5 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. § 1033 · 26 U.S.C. § 1202 · 26 U.S.C. § 1234 · 26 U.S.C. § 1236
Relies on Corn Products Refining Company v. Commissioner of Internal Revenue · Raytheon Production Corp. v. Commissioner · Cotnam v. Commissioner · Raytheon Production Corp. v. Commissioner · Biedenharn Realty Co. v. United States
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the alternative, the taxpayers advance the ‘practical’ test announced by this court in Commissioner v. Baertschi, 412 F.2d 494 (6th Cir.1969); and Dettmers v. Commissioner, 430 F.2d 1019 (6th Cir.1970). In those cases, we held that ‘ownership of real property is acquired either upon delivery ... of the deed or upon transfer of the benefits and burdens of ownership, whichever occurs first.’ Dettmers, supra., 1023 .”
1 later decision quote this exact passage · from the majority“property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business”
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.