Graham Mill & Elevator Co. v. Thomas’s Empirical Analysis
152 F.2d 564 · 1945
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently January 1964
5 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
Applies 26 U.S.C. § 23
Relies on Levy v. Commissioner of Internal Revenue · Hercules Motors Corp. 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * They represented the taxpayer’s business capital, but were not a part of his stock in trade. When the determination was reached to sell them in the way they were sold, they were severed from all further connection with appellant’s business. When the sale was effected, the court did not err in finding capital assets were sold.”
1 later decision 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.