Swift v. Commissioner’s Empirical Analysis
1930
Citation profile
8
cited by 8 later decisions
May 1962
most recently cited
Relationships
Relies on Craig v. White · Fitch v. Bunch · Whitney v. Sherman · Dahlinger v. Commissioner · Pittard 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The term 'capital gain' means taxable gain from the sale or exchange of capital assets consummated after December 31, 1921.”
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.