Sic v. Commissioner’s Empirical Analysis
1948
Citation profile
1 federal appellate · 1 state decisions
How this case has been cited
Cited by 33 later decisions — most recently September 1982 · most notably Campbell v. Commissioner (1948), Boissevain v. Commissioner (1951)
1 federal appellate · 1 state decisions
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 Dalton v. Bowers · Merrill 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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(5) Deductions otherwise allowed by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall (in the case of a taxpayer other than a corporation) be allowed only to the extent of the amount of the gross income not derived from such trade or business. * * *”
3 later decisions quote this exact passage“attributable to the operation of a trade or business regularly carried on”
2 later decisions quote this exact passage“By the statute allowing the deductions and carrying over the loss for two years Congress Intended to give relief to persons engaged in an established business for losses incurred during a year of depression in order to equalize taxation in the two succeeding and more profitable years. It was not intended to apply to occasional or Isolated losses.”
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.