Biedermann v. Commissioner’s Empirical Analysis
1977
Citation profile
1 federal appellate ·
Relationships
Relies on Eline Realty Co. v. Commissioner · Hawaiian Gas Products, Ltd. v. Commissioner · Maddux Construction Co. v. Commissioner · Estate of Anderson v. Commissioner · Commissioner v. Tri-S Corp.
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.
“the paintings primarily, or principally, for sale to customers in the ordinary course of its business at that time or during the two previous years when the paintings were in the possession of either Rosenthal or the IRS and the Gallery was not selling paintings. Because the issue whether the Gallery was”
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.