Commissioner v. Hammel’s Empirical Analysis
108 F.2d 753 · 1940
Citation profile
8 federal appellate · 1 district · 1 state decisions
Appellate journey
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 111 · 26 U.S.C. § 23
Relies on Burnet v. Harmel · Old Colony Co v. Commissioner of Internal Revenue · Charles Williamson and Catharine His Wife v. Joseph Berry · Hale v. Helvering · Butler v. Thomson
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.
“within the meaning of Sections 23(j) and 117(d) of the Revenue Act of 1934, 48 Stat. 680 , 689, 715, 26 U.S. C.A.Int.Rev.Acts, pages 673, 708. The Board of Tax Appeals had ruled the loss deductible in full, and the Circuit Court of Appeals affirmed. The Supreme Court reversed these holdings. The taxpayer argued to the Supreme Court”
1 later decision quote this exact passage · from the majority“losses from sales or exchanges of capital assets”
1 later decision quote this exact passage · from the majoritye.g. Helvering v. Hammel
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.