Barker v. Commissioner’s Empirical Analysis
1980
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently August 2016 · most notably Southern Pacific Transp. Co. v. Commissioner (1980), Swaim v. United States (1981)
2 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
Relies on Starker v. United States · W. D. Haden Co. v. Commissioner · June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United States · Alderson v. Commissioner · Biggs 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The “exchange” requirement poses an analytical problem because it runs headlong into the familiar tax law maxim that the substance of a transaction controls over form. In a sense, the substance of a transaction in which the taxpayer sells property and immediately reinvests the proceeds in like-kind property is not much different from the substance of a transaction in which two parcels are exchanged without cash. Bell Lines, Inc. v. Unites States, 480 F.2d 710 , 711 (4th Cir.1973). Yet, if the exchange requirement is to have any significance at all, the perhaps formalistic difference between the two types of transactions must, at least on occasion, engender different results. Accord, Starker v. United States, 602 F.2d 1341 , 1352 (9th Cir.1979).”
1 later decision quote this exact passage“The touchstone of section 1031 , at least in this context, is the requirement that there be an exchange of like-kind business or investment properties, as distinguished from a cash sale of property by the taxpayer and a reinvestment of the proceeds in other property.”
1 later decision quote this exact passage“a difference in net values in the properties ( fair market value less mortgage ) [ i.e., what we have been referring to as net equity]”
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.