Stryker v. Commissioner’s Empirical Analysis
1930
Citation profile
11
cited by 11 later decisions
1
cited 1 times by the Supreme Court
June 1935
most recently cited
Relationships
Relies on Richardson v. Shaw · Gorman v. Littlefield · Duel v. Hollins · Stewart v. Commissioner · Snyder 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * ⅜ when shares of stock in a corporation are sold from lots purchased at different dates and at different prices and the identity of the lots can not be determined, the stock sold shall be charged against the earliest purchases of such stock. The excess of the amount realized on the sale over the cost or other basis of the stock will constitute gain. * * *”
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.