Farry v. Commissioner’s Empirical Analysis
1949
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 73 later decisions — most recently November 1993 · most notably Suburban Realty Company v. United States (1980), Eline Realty Co. v. Commissioner (1960)
8 federal appellate · 1 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 Carl Marks & Co. v. Commissioner · Hazard v. Commissioner · Wright v. Commissioner · Van Tuyl v. Commissioner · Jamison 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 73 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business”
5 later decisions quote this exact passage“* * * where the facts show clearly that the investment property is owned and held primarily as an investment for revenue and speculation, it is classed as a capital asset and not property held 'primarily for sale to customers in the ordinary course of trade or business.'”
3 later decisions quote this exact passage“* * * he purchased and held these rental properties primarily for investment purposes. * * *”
3 later decisions 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.