Whitlow v. Commissioner’s Empirical Analysis
82 F.2d 569 · 1936
Citation profile
27 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 49 later decisions — most recently April 2005 · most notably Marie H. Hamm v. Commissioner of Internal Revenue, William Hamm, Jr. v. Commissioner of Internal Revenue (1963), Falsone v. United States (1953)
27 federal appellate · 3 district · 1 state decisions
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 Helvering v. Taylor · Wickwire v. Reinecke · Helvering v. Rankin · Lucas v. Kansas City Structural Steel Co. · Brooks-Scanlon Corporation 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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Fair market value is a term and a measure long used in the law as applicable to property having no actual current market place ..., and this statute uses the term thus broadly .... Where the property is of a class ... which has established markets where there are daily dealings, the “fair market value” is more easily and more accurately ascertainable, but the difference between such class and others is not that of the existence vel non of a “fair market value” but is solely one of the character and extent of proof.”
1 later decision quote this exact passage · from the majority“the main factor in so determining the value of these notes would be the probability of their being paid when due”
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.