CLuck v. Commissioner’s Empirical Analysis

Citation profile

3 federal appellate ·

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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “have laid down a general rule that a sale of a part or all of the assets used in a trade or business regularly carried on is not attributable to the operation of that business if the sale was connected with the partial or total termination of the regular business rather than with the operation thereof.”

   1 later decision quote this exact passage · from the majority
   e.g. Farmers Union Corp. v. Commissioner

2. “attributable to the operation of a trade or business regularly carried on by the taxpayer”

   1 later decision quote this exact passage
   e.g. Cluck v. Commissioner