Gresham v. Commissioner’s Empirical Analysis
1982
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently December 2002
3 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 15 U.S.C. § 77D (§ 4 of the Securities Act of 1933) · 15 U.S.C. § 78P (§ 16 of the Securities Exchange Act of 1934)
Relies on United States v. American Trucking Associations · United States v. Cartwright · Rowan Cos. v. United States · United States v. Vogel Fertilizer Co. · Lykes 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““This additional tax, the minimum tax, is, in effect, a ‘flat tax’ imposed on specified tax preference items without the ameliorating effects of most deductions, bases adjustments, or carryover and carryback deductions prescribed for the income tax. All the tax preference items except the one here involved are deductions (accelerated depreciation, amortization of various assets, etc.) for which the full tax benefit has been received; the section 57(a)(6) stock option item, in contrast, is an income item, and Congress had to make a policy decision as to what valuation methods should be used to measure the ‘economic income’ (S.Rept. 91-552 (1969), 1969- 3 C.B. 423 , 495), derived from stock options qualified under section 421.” 79 T.C. at 333 . 25”
3 later decisions quote this exact passage · from the concurrence““There is, however, no evidence that Congress ever focused on this particular regulation, which is not unusual since it remained in proposed form during that 8-year period. Until 1978, ... [the Commissioner’s] interpretation was uncertain.12 “12 The preamble to T.D. 7564, 1978- 2 C.B. 19 , reflects that consideration was given [by the Treasury] to comments received on this part of the proposed regulation urging that restrictions should be taken into account.” 79 T.C. at 330 .”
2 later decisions quote this exact passage“sole issue for decision ... whether certain Federal securities law restrictions imposed on the transfer of common stock received by an employee upon the exercise of a qualified stock option should be considered in determining the fair market value of the stock for purposes of the minimum tax computation.”
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.