Smith v. Dunn’s Empirical Analysis
224 F.2d 353 · 1955
Citation profile
107 federal appellate · 2 district ·
How this case has been cited
Cited by 170 later decisions — most recently May 2005 · most notably Lewis Thurston Anderson and Clyde Velma Anderson, Lewis Thurston Anderson v. Commissioner of Internal Revenue (1957), United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, Deceased (1969)
107 federal appellate · 2 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
Applies 26 U.S.C. § 117
Relies on Pennsylvania Co v. Chamberlain · Galena Oaks Corporation v. Frank Scofield, Collector of Internal Revenue · Nathan D. Goldberg and S. E. Wood, Jr. v. Commissioner of Internal Revenue · Snell 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 170 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) The nature and purpose of the acquisition of the property and the duration of the ownership; (2) the extent and nature of the taxpayer's efforts to sell the property; (3) the number, extent, continuity and substantiality of the sales; (4) the extent of subdividing, developing and advertising to increase sales; (5) the use of a business office for the sale of the property; (6) the character and degree of supervision or control exercised by the taxpayer over any representative selling the property; and (7) the time and effort [that] the taxpayer habitually devoted to the sales.”
5 later decisions quote this exact passage · from the majority““§ 117. Capital gains and losses “(a) Definitions. As used in this chapter— “(1) Capital assets. The term ‘capital assets’ means property held by the taxpayer (whether or not connected with his trade or business), but does not include— “(A) stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of this trade or business; * *”
3 later decisions quote this exact passage · from the dissent““(1) Capital assets — The term ‘capital assets’ means property held by the taxpayer (whether or not connected with his trade or business), but does not include * * * property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business * *• «•»”
3 later decisions quote this exact passage · from the majority
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.