Averill v. Commissioner’s Empirical Analysis
101 F.2d 644 · 1938
Citation profile
3
cited by 3 later decisions
2
cited 2 times by the Supreme Court
May 1941
most recently cited
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 276
Relies on Burnet v. Harmel · Hassett v. Welch · Pinellas Ice & Cold Storage Co. v. Commissioner · Helvering v. Watts · Watson 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Sec. 117. Capital Gains and Losses.(a) General Rule. — In the case of a taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken into account in computing net income: . . .”
1 later decision quote this exact passage · from the majority““See. 206. (a) That for the purpose of this title: (1) The term 'capital gain’ means taxable gain from the sale or exchange of capital assets consummated after December 31, 1921.””
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.