Fahs v. Crawford’s Empirical Analysis
161 F.2d 315 · 1947
Citation profile
43 federal appellate · 2 district ·
How this case has been cited
Cited by 114 later decisions — most recently August 2015 · most notably Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal Revenue (1951), Smith v. Dunn (1955)
43 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
Applies 26 U.S.C. § 117
Relies on Snell v. Commissioner · Brown v. Commissioner · United States v. Robinson · Greene v. Commissioner · McFaddin 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 114 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Carrying on a business * * * implies an occupational undertaking to which one habitually devotes time, attention, or effort with substantial regularity.”
9 later decisions quote this exact passage · from the majority““The term 'capital assets’ means property held by the taxpayer (whether or not connected with his trade or business), but does not include— “(A) * * * 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“In effect, what the taxpayer was doing [by installing water, lights, and paving] was to render more attractive a capital asset already owned, in order to sell it, in much the same way as an owner would paint and redecorate an old house, and landscape the grounds, in order that his broker could more readily dispose of it for him. These activities were but preliminaries. * * *”
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.