Parker v. Commissioner’s Empirical Analysis
1980
Citation profile
7
cited by 7 later decisions
September 1991
most recently cited
Relationships
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Buttke v. Commissioner · Estate of Kearns 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“SEC. 57. ITEMS OF TAX PREFERENCE. , (a) In General. — For purposes of this part, the items of tax preference are— •' ******* (9) Capital gains.— (A) Individuals. — In the case of a taxpayer other than a corporation, an amount equal to one-half of the net capital gain for the taxable year.”
1 later decision quote this exact passage“only in part inasmuch as it is given the preferred treatment provided by sections 1201 and 1202.”
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.