Skripak v. Commissioner’s Empirical Analysis
1985
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 100 later decisions — most recently July 2015 · most notably Parker v. Commissioner (1986), Allen v. Commissioner (1991)
5 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. § 1016 (Retirement-Straight Line Adjustment Act of 1958) · 26 U.S.C. § 170
Relies on Gregory v. Helvering · Cohan v. Commissioner · Corliss v. Bowers · Zmuda v. Commissioner · Zmuda 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 100 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.”
5 later decisions quote this exact passage · from the majority“neither owned nor contributed books to the libraries, and that any contributions * * * [were by the corporation, not the taxpayers].”
2 later decisions quote this exact passage“arrange for and execute donations on behalf of * * * [the individual purchasers].”
2 later decisions 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.