Neher v. Commissioner’s Empirical Analysis
1988
Citation profile
6 federal appellate ·
Relationships
Applies 26 U.S.C. § 170 · 26 U.S.C. § 7482
Relies on New Colonial Ice Co. v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · WCLR Radio Station v. Rengers · United States v. American Bar Endowment · Graham 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“where contributions are made with the expectation of receiving a benefit, and such benefit is received, the transfer is not a charitable contribution, but rather a quid pro quo.”
1 later decision quote this exact passage · from the majority“whether the payment was a voluntary transfer made without consideration, or a payment made with the expectation of receiving a commensurate benefit in return.”
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.