Finlay v. Commissioner’s Empirical Analysis
1929
Citation profile
8
cited by 8 later decisions
April 1944
most recently cited
Relationships
Relies on Fouke v. Commissioner · Appeal of M. I. Stewart & Co. · Clark v. Commissioner · Young v. Commissioner · Hemenway 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We must scrutinize with particular care the conditions surrounding an alleged transfer or sale of property between those who bear a confidential relationship to each other, such as members of the same family or those closely associated in business.”
1 later decision quote this exact passage“We have held repeatedly that a loss must be real and actual, and not merely a fiction, in order to entitle it to deductibility,”
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.