Sovereign v. Commissioner’s Empirical Analysis
1960
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently February 2015
8 federal appellate ·
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 Corn Products Refining Company v. Commissioner of Internal Revenue · Stockton Harbor Industrial Co. v. Commissioner · Haas v. Palace Hotel Co. · Nathan D. Goldberg and S. E. Wood, Jr. v. Commissioner of Internal Revenue · Kaltreider 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the purposes for which the property was acquired or held; improvements; frequency, number and continuity of sales; extent and substantiality of transaction; nature and extent of taxpayer's business, advertising or listing.”
1 later decision quote this exact passage · from the majority“real property used in [their] trade or business,”
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.