Gilbert v. Commissioner’s Empirical Analysis
1930
Citation profile
6
cited by 6 later decisions
April 1943
most recently cited
Relationships
Relies on Chatham & Phenix Nat'l Bank v. Commissioner · Corn Exchange Bank v. Commissioner · Keeney v. Commissioner · Johnson v. Commissioner · Brown 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[[Image here]] (c) Definitions. — For the purposes of this title— [[Image here]] (8) “Capital Assets” means property held by the taxpayer for more than two years (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of a taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale in the 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.