Snyder v. Commissioner’s Empirical Analysis
1986
Citation profile
15
cited by 15 later decisions
December 1999
most recently cited
Relationships
Relies on Welch v. Helvering · Helvering v. National Grocery Co. · Knetsch v. United States · Bixby v. Commissioner · Andrus v. Charlestone Stone Products Co.
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“blatant misuse of the charitable donation provisions.”
2 later decisions quote this exact passage“The fair market value is 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. * * *”
1 later decision quote this exact passage“(an underpayment of at least $ 1,000) in any taxable year”
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.