Lamphere v. Commissioner’s Empirical Analysis
1978
Citation profile
How this case has been cited
Cited by 85 later decisions — most recently August 2019 · most notably HIGBEE v. COMMISSIONER OF INTERNAL REVENUE (2001), Guest v. Commissioner (1981)
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. § 7456
Relies on Welch v. Helvering · Cohan v. Commissioner · Roberts v. Commissioner · Helvering v. Owens · Millsap 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 85 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“shall generally be ascertained by competent appraisal.”
23 later decisions quote this exact passage“The proper measure of the loss sustained has generally been said to be the difference between the fair market value of the property immediately before the casualty and its fair market value immediately thereafter, but not exceeding its adjusted basis.”
4 later decisions quote this exact passage“contemplates actual repairs and expenditures.”
2 later decisions 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.