Scheidelman v. Commissioner’s Empirical Analysis
682 F.3d 189 · 2012
Citation profile
8 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 170 · 26 U.S.C. § 6662 · 26 U.S.C. § 7482
Relies on Auer v. Robbins · Hernandez v. Commissioner · United States v. American Bar Endowment · Bond v. Commissioner · Graham 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“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.”
4 later decisions quote this exact passage“[i]f the motivation to receive a tax benefit deprived a gift of its charitable nature under Section 170, virtually no charitable gift would be deductible.”
3 later decisions quote this exact passage“provides the * * * [Internal Revenue Service] with sufficient information to evaluate the claimed deduction and 'deal more effectively with the prevalent use of overvaluations.'”
2 later decisions 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.