David H. Orth and Barbara A. Orth v. Commissioner of Internal Revenue’s Empirical Analysis
1987
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 64 later decisions — most recently February 2016 · most notably Neonatology Assocs., P.A. v. Comm'r (2000), Sammons v. Commissioner (1988)
10 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 Welch v. Helvering · New Colonial Ice Co. v. Helvering · Helvering v. Taylor · United States v. Cartwright · Chiu 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 64 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having a reasonable knowledge of relevant facts.”
10 later decisions quote this exact passage · from the majority“In the usual case, however, there should be no distinction between the measure of fair market value for estate and gift tax and charitable contribution purposes.”
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.