Long v. United States’s Empirical Analysis
652 F.2d 675 · 1981
Citation profile
3 federal appellate · 1 state decisions
How this case has been cited
Cited by 17 later decisions — most recently May 2010
3 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. § 331 · 26 U.S.C. § 47 · 26 U.S.C. § 48
Relies on Batterton v. Francis · United States v. Correll · National Muffler Dealers Assn., Inc. v. United States · Bruce v. United States · Lykes 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) The section 38 property * * * is retained as section 38 property in the same trade or business, (b) The transferor * * * of such section 38 property retains a substantial interest in such trade or business, (c) Substantially all the assets (whether or not section 38 property) necessary to operate such trade or business are transferred to the transferee to whom such section 38 property is transferred, and (d) The basis of such section 38 property in the hands of the transferee is determined in whole or in part by reference to the basis of such section 38 property in the hands of the transferor.”
2 later decisions quote this exact passage · from the majority“For purposes of subsection (a), property shall not be treated as ceasing to be section 38 property with respect to the taxpayer by reason of a mere change in the form of conducting the trade or business so long as the property is retained in such trade or business as section 38 property and the taxpayer retains a substantial interest in such trade or business.”
2 later decisions quote this exact passage · from the majority“In cases of this sort, “[t]he rule of the judiciary ... begins and ends with assuring that the Commissioner’s regulations fall within his authority to implement the congressional mandate in some reasonable manner.” Bates v. United States, 581 F.2d 575 , 580 (6th Cir.1978), quoting United States v. Correll, 389 U.S. 299 , 307, 88 S.Ct. 445 , 450, 19 L.Ed.2d 537 (1967). Our task, therefore, is to determine only whether the regulation is clearly in conflict with the statute’s language and purpose. If it is not, we must uphold it, even were we to believe the [plaintiff’s] interpretation ... the better. ...”
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.