Harriss v. Commissioner’s Empirical Analysis
143 F.2d 279 · 1944
Citation profile
31 federal appellate · 2 district ·
How this case has been cited
Cited by 48 later decisions — most recently June 1996 · most notably Dunlap v. Oldham Lumber Co. (1950), Stockton Harbor Industrial Co. v. Commissioner (1954)
31 federal appellate · 2 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 Heiner v. Mellon · Dobson v. Commissioner · Heiner v. Mellon · United States v. Robinson · Phipps 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 48 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 117. Capital gains and losses “(a) Definitions. As used in this chapter— “(1) Capital assets. The term 'capital assets’ means property held by the taxpayer (whether or not connected with his trade or business), but does not include * * * property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business * *”
3 later decisions quote this exact passage · from the majority““The tax is thus imposed upon the partner’s proportionate share of the net income of the partnership, and the fact that it may not be currently distributable, whether by agreement of the parties or by operation of law, is not material.””
3 later decisions 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.