Winnick v. Commissioner’s Empirical Analysis
1951
Citation profile
16
cited by 16 later decisions
January 1957
most recently cited
2 federal appellate ·
Relationships
Relies on Richards v. Commissioner · Carl Marks & Co. v. Commissioner · Boomhower v. United States · Rubino v. Commissioner · McGah 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'It has been held that an original status of property is not determinative of the question of whether it was, at the time of its sale, held for investment purposes or for sale to customers. See Carl Marks & Co., 12 T.C. 1196 , 1202 , where this Court said that the”
1 later decision quote this exact passage“the property in question is the purpose for which it was held during the period in question, i.e., in the taxable year.'”
1 later decision quote this exact passage“primarily for sale to customers in the ordinary course of his trade or business.”
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.