Alves v. Commissioner’s Empirical Analysis
1984
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently July 2015 · most notably Centel Communications Co. v. Commissioner (1990), Cramer v. Commissioner (1993)
13 federal appellate ·
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. § 7805 · 26 U.S.C. § 83
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Washington Post Co. v. Rebozo · Williams v. United States · Strong v. United States · Michael L. Rockwell, and Regina Rockwell v. Commissioner of Internal Revenue
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) the fair market value of such property (determined without regard to any restriction other than a restriction which by its terms will never lapse) at the first time the rights of the person having the beneficial interest in such property are transferable or are not subject to a substantial risk of forfeiture, whichever occurs earlier, over (2) the amount (if any) paid for such property, shall be included in the gross income of the person who performed such services in the first taxable year in which the rights of the person having the beneficial interest in such property are transferable or are not subject to a substantial risk of forfeiture, whichever is applicable. * * *”
7 later decisions quote this exact passage · from the majority“in connection with the performance of services”
3 later decisions quote this exact passage · from the majority“in connection with the performance of services, property [was] transferred to [a] person other than the person for whom such services [were] performed”
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.