Yarbro v. Commissioner’s Empirical Analysis
1984
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently December 2013 · most notably Weil v. Retirement Plan Administrative Committee of the Terson Co. (1991), In Re McGowan (1988)
12 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. § 1221 · 26 U.S.C. § 165 · 29 U.S.C. § 165 (§ 15 of the National Labor Relations Act)
Relies on United States v. United States Gypsum Co. · Unemployment Compensation Commission v. Aragon · Crane v. Commissioner · Dixon v. Unied States · Helvering v. Hammel
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in computing the amount of gain on the disposition, the outstanding debt must be included in the 'amount realized' by the taxpayer whether the debt is recourse or non-recourse”
2 later decisions quote this exact passage · from the majority“The court stated in Yarbro : “The term ‘exchange,’ in its most common, ordinary meaning implies an act of giving one thing in return for another thing regarded as an equivalent.... Thus, three things are required: a giving, a receipt, and a causal connection between the two. In the case of abandonment of property subject to non-recourse debt, the owner gives up legal title of the property. The mortgagee, who has a legal interest in the property, is the beneficiary of this gift, because the mortgagee’s interest is no longer subject to the abandoning owner’s rights.””
1 later decision quote this exact passage · from the majority“the Commissioner may change an earlier interpretation of the law, even if such a change is made retroactive in effect (citations omitted). This rule applies even though a taxpayer may have relied to his detriment upon the Commissioner's prior disposition.”
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.