Nitto v. Commissioner’s Empirical Analysis
1949
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently July 1988 · most notably McSpadden v. Commissioner (1968), Swiren v. Commissioner (1950)
4 federal appellate ·
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 Helvering v. Taylor · Johnson v. United States · Commissioner v. Wilcox · Gano v. Commissioner · Petit v. Comm'r
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the sale of a partnership interest is the sale of a capital asset, and any gain realizable therefrom is properly reportable as capital gain.”
2 later decisions quote this exact passage“Because direct and clear-cut proof of fraud is seldom available, it must be established by a full consideration of the records and testimony offered, the appearance and manner of the witnesses, conduct of the taxpayer, and all conditions and circumstances surrounding the transactions which produced the disputed income.”
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.