Laureys v. Commissioner’s Empirical Analysis
1989
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 94 later decisions — most recently November 2020 · most notably Neonatology Assocs., P.A. v. Comm'r (2000), Snyder v. Commissioner (1989)
1 federal appellate · 1 district ·
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 15 U.S.C. § 78A (§ 1 of the Securities Exchange Act of 1934) · 15 U.S.C. § 78C (§ 3 of the Securities Exchange Act of 1934)
Relies on Higgins v. Commissioner · Local Union No. 12 v. National Labor Relations Board · Jefferson & Clearfield Coal & Iron Co. v. United States · Marx & Co. v. Diners' Club, Inc. · Buffalo Tool & Die Mfg. Co. 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 94 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the context of valuation cases, we have observed that experts may lose their usefulness (and credibility) when they merely become advocates for the position argued by a party.”
2 later decisions quote this exact passage“in section 465(b) includes the historically notorious area of tax straddles. We are unpersuaded that Congress intended to deal with the problems of options straddles or spreads by general language in that section. Section 465 is relatively detailed and has been amended many times. The phrase”
1 later decision quote this exact passage“specialist permitted to act as a dealer, any dealer acting in the capacity of block positioner, and any dealer who, with respect to a security, holds himself out * * * as being willing to buy and sell such security for his own account on a regular or continuous basis.”
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.