Yates v. Commissioner’s Empirical Analysis

Citation profile

2 federal appellate ·

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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “whether there was a reasonable prospect that the retained share of proceeds from the oil produced from any of the subject properties, up to the time that 90 percent of the recoverable reserves had been extracted, would in substance be paid out prior to extraction of 100 percent of the recoverable reserves, and whether petitioners so expected.”

   2 later decisions quote this exact passage
   e.g. Yates v. Commissioner · Richard M. And Brenda R. Yates v. Commissioner of Internal Revenue

2. “Assignor hereby excepts and reserves an overriding royalty of [5%] of the proceeds received from the sale of all ... oil and gas which may be produced ... from said lands ... until such time as the then estimated recoverable reserves ... are 10% or less, whereupon said overriding royalty shall automatically terminate....”

   2 later decisions quote this exact passage
   e.g. Yates v. Commissioner · Richard M. And Brenda R. Yates v. Commissioner of Internal Revenue

3. “[s]uch right must have an expected economic life (at the time of its creation) of shorter duration than the economic life of one or more of the mineral properties burdened thereby.”

   1 later decision quote this exact passage
   e.g. Yates v. Commissioner