Ross v. Commissioner’s Empirical Analysis
1933
Citation profile
1 federal appellate ·
Relationships
Relies on Eisner v. Macomber · Heryford v. Davis · B. B. Todd, Inc. v. Commissioner · Rafael Gutierrez Del Arroyo v. Robert Graham · 10 Cal. App. 17 - Brickell v. Atlas Assurance Co., Ltd.
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The installment basis accords the taxpayer the privilege of deferring the reporting at the time of sale of the gain realized, until such time as the deferred cash payments are made. To prevent the evasion the subsection terminates the privilege of longer deferring the profit if the seller at any time transmits, distributes, or disposes of the installment obligations and compels the seller at that time to report the deferred profits”
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.