Rolfs v. Commissioner’s Empirical Analysis
668 F.3d 888 · 2012
Citation profile
64
cited by 64 later decisions
January 2021
most recently cited
1 district ·
Relationships
Applies 26 U.S.C. § 170
Relies on Hernandez v. Commissioner · United States v. American Bar Endowment · Stark v. Commissioner · Rolfs v. Comm'r · Cooley 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 64 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Perhaps the best 'comparable sales' comparison might have been the price paid by the fire department to rent a burn tower for the length of time the department conducted exercises in and around the lake house, but there is no such evidence here.”
1 later decision quote this exact passage · from the majoritye.g. Patel v. Comm'r“The taxpayers here gave away only the right to come onto their property and demolish their house, a service for which they otherwise would have paid a substantial sum.”
1 later decision quote this exact passage · from the majoritye.g. Patel v. Comm'r“he purposely contributed money or property in excess of the value of any benefit he received in return.”
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.