Ebben v. Commissioner’s Empirical Analysis
1986
Citation profile
29 federal appellate ·
How this case has been cited
Cited by 79 later decisions — most recently August 2019 · most notably Howard S. Scar and Ethel M. Scar v. Commissioner of Internal Revenue (1987), Waddell v. Commissioner (1988)
29 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. § 1001 · 26 U.S.C. § 1011 · 26 U.S.C. § 170
Relies on Hannahville Indian Community v. United States · United States v. McConney · United States v. Correll · Crane v. Commissioner · National Muffler Dealers Assn., Inc. v. United States
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 79 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'the overall cogency of each expert's analysis.'”
23 later decisions quote this exact passage · from the majority“[i]f property is transferred subject to an indebtedness, the amount of the indebtedness must be treated as an amount realized for purposes of determining whether there is a sale or exchange to which section 1011(b) and this section apply, even though the transferee does not agree to assume or pay the indebtedness.”
2 later decisions quote this exact passage · from the concurrence“SEC 1011(b). Bargain Sale to a Charitable Organization. — If a deduction is allowable under section 170 (relating to charitable contributions) by reason of a sale, then the adjusted basis for determining the gain from such sale shall be that portion of the adjusted basis which bears the same ratio to the adjusted basis as the amount realized bears to the fair market value of the property.”
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.