Mitchell v. Commissioner’s Empirical Analysis
1930
Citation profile
7
cited by 7 later decisions
November 1931
most recently cited
Relationships
Relies on Washburn v. Commissioner · Pabst v. Commissioner · Gutman v. Commissioner · Harris v. Commissioner · Goldberg 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * Petitioner’s business is thus described by bis secretary, “ He was a capitalist engaged in different enterprises and also president of tbe Philadelphia Rubber Company.” Aside from this characterization, the evidence is only that he owned stock in several corporations, in some of which he exercised his power as controlling stockholder to dictate the personnel employed. To call petitioner a “ capitalist ” is not to say that he “ operates a trade or business regularly carried on.” Elliott v. Frankfort, &c., 172 Calif. 261; 156 Pac. 481 ; In re Green’s Estate, 178 N. Y. S. 353. Nor can this be said because petitioner is interested through stock ownership in corporations which possibly may be regularly engaged in the operation of a trade or business. Fridolin Pabst, 6 B. T. A. 843; affd., 36 Fed. (2d) 614; Louis M. Goldberg, 9 B. T. A. 1355; affd., 36 Fed. (2d) 551; Barry J. Gutman, 7 B. T. A. 500; W. C. Harris, 8 B. T. A. 1234; J. L. Washburn, 16 B. T. A. 1091; Garnet W. Coen, 18 B. T. A. 1274.”
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.