amount realized
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 331 U.S. 1 - Crane v. Commissioner · 1947Most cited · 1,299 citing opinions
a mortgagor, not personally liable on the debt, who sells the property subject to the mortgage and for additional consideration, realizes a benefit in the amount of the mortgage as well as the boot
How often courts cite the case defining “amount realized”
Court decisions citing the opinion that defined “amount realized” — 1,286 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.