Salomone v. Commissioner’s Empirical Analysis
1957
Citation profile
19
cited by 19 later decisions
March 1969
most recently cited
Relationships
Relies on Spring City Foundry Co. v. Commissioner · Putnam v. Commissioner · Burnet v. Clark · Dalton v. Bowers · Commissioner v. Smith
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“incurred in the taxpayer's trade or business”
3 later decisions quote this exact passage“that the year of the loss is the year in which must exist the proximate relation of the loss to the taxpayer's business in that year.”
1 later decision quote this exact passage“shall be considered a loss from the sale or exchange, during the taxable year, of a capital asset held for not more than 6 months.”
1 later decision 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.