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← 69 TC 342 - Bolles v. Commissioner

Bolles v. Commissioner’s Empirical Analysis

1977

Citation profile

14
cited by 14 later decisions
January 1987
most recently cited

4 federal appellate ·

Relationships

Applies 15 U.S.C. § 77

Relies on Burnet v. Logan · Key Buick Co. v. Commissioner · In the Matter of Charles A. Steen, Debtor. Dick Dimond, Trustee v. United States · Husted v. Commissioner · Hirsch 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “The value of stock which may be sold only to persons who take for investment is significantly decreased by such restriction.”
    1 later decision quote this exact passage
  2. “other than an issuer, underwriter, or dealer”
    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.