Brown v. Commissioner’s Empirical Analysis
143 F.2d 468 · 1944
Citation profile
30 federal appellate · 2 district ·
How this case has been cited
Cited by 66 later decisions — most recently November 1979 · most notably Galena Oaks Corporation v. Frank Scofield, Collector of Internal Revenue (1954), Smith v. Dunn (1955)
30 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 Flint v. Stone Tracy Co. · Snell v. Commissioner · Richards v. Commissioner · Ehrman v. Commissioner · Ehrman 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 66 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"The term `capital assets' * * does not include * * * property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business * * *."”
4 later decisions quote this exact passage · from the majority“The fact that he bought no additional lands during this period does not prevent his activities being a business. He merely had enough land to do a large business without buying any more. He was not reselling land in the condition in which he bought it, but was subdividing and platting it and sometimes improving it, so as to make wild lands into town lots, thus adding the business element of development. All was done with such purpose, system and continuity as well to constitute it a business.”
1 later decision quote this exact passage · from the majority““(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 stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, * *”
1 later decision quote this exact passage · from the majoritye.g. Lobello v. Dunlap
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.