Tindle v. Heiner’s Empirical Analysis
17 F.2d 522 · 1926
Citation profile
3
cited by 3 later decisions
1
cited 1 times by the Supreme Court
November 1929
most recently cited
2 federal appellate ·
Relationships
Relies on United States v. Anderson · United States v. Grimaud · National Lead Co. v. United States · Provost v. United States · Tindle v. Heiner
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business.”
1 later decision quote this exact passage · from the majoritye.g. Heiner v. Tindle“. . . A loss in the sale of residential property is not deductible unless the property was purchased or constructed by the taxpayer with a view to its subsequent sale for pecuniary profit.”
1 later decision quote this exact passage · from the majoritye.g. Heiner v. Tindle“Art. 141 ... A loss in the sale of an individual’s residence is not deductible.”
1 later decision quote this exact passage · from the majoritye.g. Heiner v. Tindle
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.