Gruver v. Commissioner’s Empirical Analysis
142 F.2d 363 · 1944
Citation profile
28 federal appellate · 2 district · 2 state decisions
How this case has been cited
Cited by 48 later decisions — most recently January 2012 · most notably Mauldin v. Commissioner (1952), Sanders v. Commissioner (1955)
28 federal appellate · 2 district · 2 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 Haggar Co. v. Helvering · Helvering v. Hammel · United States v. Katz · Snell v. Commissioner · Schafer v. Helvering
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 48 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““A distinction has been drawn between investors and speculators who trade in securities on their own account and dealers who keep a supply of securities on hand for resale to customers. But in these cases even under the earlier form of the statute, the significance of a resale to customers was recognized when the courts came to inquire whether a particular taxpayer was an investor or speculator on the one hand or a dealer on the other.” (Gruver v. Commissioner of Internal Revenue, 4 Cir., 1944, 142 F.2d 363 , 368) While these expressions are used about persons dealing in securities, there is no valid reason for not applying them to those who deal in improved real property. They, too, can buy for long-term “investment” or for “speculation” and quick turn-over.”
2 later decisions quote this exact passage · from the majority“* * * The legislative purpose is served if the term “sale” is not given a strict interpretation but is held to include kindred transactions of exchange, for in one case as in the other gains are earned in the ordinary course of business. * * * * * * If no price is set for either property, it is said to be an exchange; but if each is valued and the difference is paid in money, it is a sale. * * *”
2 later decisions quote this exact passage · from the majority“A sale, in the ordinary sense of the word, is a transfer of property for a fixed price in money or its equivalent. * * *”
1 later decision quote this exact passage · from the majoritye.g. Lehr v. Commissioner
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.