Owen v. Commissioner’s Empirical Analysis
1954
Citation profile
1 district ·
How this case has been cited
Cited by 50 later decisions — most recently August 2008 · most notably Jackson v. Commissioner (1986), Fischer v. Commissioner (1968)
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 Frank v. Commissioner · Hand v. Commissioner · Purdy v. Commissioner · Osborn v. Commissioner · Harris 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 50 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * *. We believe that this is what petitioner had in mind when he testified, T wanted to keep my contacts.’ The petitioner was, thus, attempting to maintain an asset from which his future income would be derived. He was not so much interested in current gain from his office as he was in maintaining it as a foundation for the future. These activities do not constitute carrying on a trade or business. See James M. Osborn, 3 T.C. 603 ; Frederick A. Purdy, 12 T.C. 888 .””
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.