Elliott v. Commissioner’s Empirical Analysis
1929
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 17 later decisions (1 by the Supreme Court) — most recently September 1961
2 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 Flint v. Stone Tracy Co. · Von Baumbach v. Sargent Land Co. · The Parker Mills v. . the Commissioners of Taxes · Eysenbach v. Commissioner · Harrington 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“What constitutes a business has previously been considered in a number of cases. In Oscar K. Eysenbach, 10 B. T. A. 716, we approved definitions of “business” which we will repeat here: Business is a very comprehensive term and embraces everything about which a person can be employed. Black’s Law Diet, citing People ex rel Hoyt v. Tax Comrs. 23 N. Y. 242, 244 . That which occupies the time, attention and labor of men for the purpose of a livelihood or profit. 1 Bouvier’s Law Dict. p. 273. Approved in Flint v. Stone & Tracy, 220 U. S. 107 ; Von Baumbach v. Sargent Land Co. 242 U. S. 503 .”
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.