Bailey v. Commissioner’s Empirical Analysis
1954
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 51 later decisions — most recently June 2012 · most notably Enoch v. Commissioner (1972), Pritchett v. Commissioner (1974)
1 federal appellate · 1 district ·
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
Relies on Snell v. Commissioner · Carl Marks & Co. v. Commissioner · Crabtree v. Commissioner · Transcalifornia Oil Co. v. Commissioner · Mackay 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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The factor which must be given greatest weight is the purpose for which the property was held during the period in question. Walter R. Crabtree, 20 T.C. 841 ; Carl Marks & Co., 12 T.C. 1196 (1949) . This purpose must be determined from the evidence as to the intention of the taxpayer at the time of acquisition and his conduct during the holding period.”
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.