Woodsam Associates, Inc. v. Commissioner’s Empirical Analysis
198 F.2d 357 · 1952
Citation profile
9 federal appellate · 1 state decisions
How this case has been cited
Cited by 34 later decisions (1 by the Supreme Court) — most recently January 2014 · most notably Commissioner v. Tufts (1983), Johnson v. Commissioner of Internal Revenue (1974)
9 federal appellate · 1 state decisions
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. § 111 · 26 U.S.C. § 112 · 26 U.S.C. § 113
Relies on Crane v. Commissioner · Kortright v. . Cady · Parker v. Delaney · Herbert's Estate 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Realization of gain was therefore postponed for taxation until there was a final disposition of the property * * *. See Lutz & Schramm Co., 1 T.C. 682 ; Mendham Corp., 9 T.C. 320 . * * * [Emphasis added.] [Woodsam Associates v. Commissioner, 198 F. 2d 357, 359 (C.A. 2, 1952), affirming 16 T.C. 649 (1951). 7 ]”
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.