Ammann v. Commissioner’s Empirical Analysis
1954
Citation profile
8
cited by 8 later decisions
October 1956
most recently cited
4 federal appellate ·
Relationships
Relies on Bentex Oil Corp. v. Commissioner · Scherf 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.
“§ 183. Computation of partnership income "(a) General rule. The net income of the partnership shall be computed in the same manner and on the same basis as in the case of an individual, except as provided in subsections (b), (c), and (d). "(b) Segregation of items. "(1) Capital gains and losses. There shall be segregated the gains and losses from sales or exchanges of capital assets. "(2) Ordinary net income or loss. After excluding all items of gain and loss from sales or exchanges of capital assets, there shall be computed — "(A) An ordinary net income which shall consist of the excess of the gross income over the deductions; or "(B) An ordinary net loss which shall consist of the excess of the deductions over the gross income.”
1 later decision quote this exact passage“`property used in the 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.