Cupler v. Commissioner’s Empirical Analysis
1975
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently July 2001
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.
Relationships
Relies on Dayton Power & Light Co. v. Public Utilities Commission · Guggenheim v. Rasquin · Estate of David Smith, Deceased v. Commissioner of Internal Revenue · Estate of Smith v. Commissioner · In Re Estate of Grace N. Williams, Deceased. Ralph E. Williams v. Commissioner of Internal Revenue
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The legal standard defining fair market value is 'the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.'”
2 later decisions quote this exact passage“as articulated by the foregoing definition. Nevertheless, we recognize that”
1 later decision quote this exact passage“All relevant facts and elements of value * * * shall be considered.”
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.