Chiu v. Commissioner’s Empirical Analysis
1985
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 184 later decisions — most recently November 2020 · most notably Neonatology Assocs., P.A. v. Comm'r (2000), Beck v. Commissioner (1985)
2 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 Helvering v. National Grocery Co. · Wichita Terminal Elevator Co. v. Commissioner · Wichita Terminal Elevator Co. v. Commissioner · Dayton Power & Light Co. v. Public Utilities Commission · Guggenheim v. Rasquin
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 184 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 reasonable knowledge of relevant facts.”
7 later decisions quote this exact passage“The use to which donated property is put (or by implication, the failure to put property into use) is relevant”
1 later decision quote this exact passage“We may embrace or reject expert testimony, whichever, in our best judgment, is appropriate.”
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.