Milliken v. Commissioner’s Empirical Analysis
1950
Citation profile
12
cited by 12 later decisions
December 1968
most recently cited
2 federal appellate · 1 district ·
Relationships
Relies on Fairbanks v. United States · Helvering v. William Flaccus Oak Leather Co. · Watson v. Commissioner · Hellman v. Commissioner · Switlik 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“******* (2) gains or losses attributable to the failure to exercise privileges or options to buy or sell property sbaU be considered as short-term capital gains or losses.”
2 later decisions 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.