Baicker v. Commissioner’s Empirical Analysis
1989
Citation profile
Relationships
Relies on Libson Shops, Inc., v. Koehler, District Director of Internal Revenue · Huntsberry v. Commissioner · Noonan v. F Cj · Occidental Petroleum Corp. v. United States · Estate of Rosenberg 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the first use to which the property is put, whether or not such use corresponds to the use of such property by the taxpayer.”
1 later decision quote this exact passage“acquired after December 31, 1961, if the original use of such property commences with the taxpayer”
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.