White v. Commissioner’s Empirical Analysis
172 F.2d 629 · 1949
Citation profile
43 federal appellate ·
How this case has been cited
Cited by 69 later decisions — most recently August 1992 · most notably Galena Oaks Corporation v. Frank Scofield, Collector of Internal Revenue (1954), Smith v. Dunn (1955)
43 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. § 117
Relies on Snell v. Commissioner · Richards v. Commissioner · Farley v. Commissioner · Commissioner v. Boeing · Greene 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 69 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“property, we are not convinced by the evidence that these 4 lots, which were undeveloped, are entitled to like classification. Nor are we satisfied that the remaining 10 lots (out of the foregoing 14 lots) were held other than primarily for sale to customers in the ordinary course of petitioner's business. ↩ 4. SEC. 1221 . CAPITAL ASSET DEFINED. For purposes of this subtitle, the term”
1 later decision quote this exact passage · from the majority“"The gist of the court's holding in the Farley case, in which we concur, was that where the liquidation of an asset is accompanied by extensive development and sales activity, the mere fact of liquidation does not preclude the existence of a trade or business; but, where the elements of development and sales activity are absent, the fact of liquidation may not be disregarded."”
1 later decision quote this exact passage · from the majority“held by the petitioner primarily for sale to customers in the ordinary course of his trade or business.”
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.