Leib v. Commissioner’s Empirical Analysis
1987
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently September 2015
4 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 Bingler v. Johnson · National Muffler Dealers Assn., Inc. v. United States · United States v. Vogel Fertilizer Co. · Commissioner of Internal Revenue v. Portland Cement Company of Utah · Donovan v. Cunningham
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in the case of the sale of property to a private foundation by a disqualified person FOR CASH, undoing the transaction includes, but is not limited to, requiring rescission of the sale where possible.”
1 later decision quote this exact passage“the lending of money or other extension of credit between a plan and a disqualified person.”
1 later decision quote this exact passage“would qualify as a prudent investment if judged under the highest fiduciary standards.”
1 later decision quote this exact passagee.g. Rollins v. Comm'r
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.