Lifson v. Commissioner’s Empirical Analysis
98 F.2d 508 · 1938
Citation profile
9 federal appellate · 2 district ·
How this case has been cited
Cited by 17 later decisions (2 by the Supreme Court) — most recently September 1982
9 federal appellate · 2 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
Relies on Amy v. Dubuque · Helvering v. Missouri State Life Ins. · Kissel v. Commissioner · County of Martin v. Drake · John Hancock Mut. Life Ins. 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The argument is that, inasmuch as under 1 Mason Minn.St.1927, § 2191, taxes on real estate are a lien in favor of the state ‘from and including May 1 in the year in which they are levied,’ respondent took title subject to that lien. Section 2191, after declaring the lien and that it shall continue until the taxes are paid, concludes thus: ‘but, as between grantor and grantee, such lien shall not attach until the first Monday of January of the year next thereafter.’ So, too plainly for argument, the state’s lien for the 1936 taxes was not an encumbrance ‘as between grantor and grantee’ upon the real estate purchased by respondent in September of that year.””
1 later decision quote this exact passage · from the majority““When one purchases land which is subject to a lien for taxes, the subsequent payment of those taxes by the purchaser does not constitute an allowable deduction from gross income, for the reason that the taxes accrued while the land was in other ownership and the payment of them is merely a payment of a part of the cost of acquiring the property.””
1 later decision quote this exact passage · from the majority
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.