Snyder v. Commissioner’s Empirical Analysis
295 U.S. 134 · 1935
Citation profile
37 federal appellate · 1 district · 13 state decisions
How this case has been cited
Cited by 117 later decisions (14 by the Supreme Court) — most recently March 2018 · most notably Commissioner of Internal Revenue v. P Groetzinger (1987), Helvering v. Rankin (1935)
37 federal appellate · 1 district · 13 state decisions
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.
Appellate journey
reviewedSnyder v. Commissioner of Internal Revenue (from Third Circuit Court of Appeals)
Relationships
Relies on Burnet v. Sanford & Brooks Co. · Spring City Foundry Co. v. Commissioner · Doyle v. Mitchell Bros. · Helvering v. Rankin · Burnet v. Clark
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 117 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * [A] taxpayer who, for the purpose of making a livelihood, devotes the major portion of his time to speculating on the stock exchange may treat losses thus incurred as having been sustained in the course of a trade or business. * *”
3 later decisions quote this exact passage · from the majority“[Taxpayer], however, did not allege or attempt to prove that he had devoted the major part, or any substantial part, of his business day to his stock transactions. Nor were there any facts produced to show that he might properly be characterized as a ‘trader on an exchange, who makes a living in buying and selling securities.’ [ 295 U.S. at 139 , 55 S.Ct. at 740 ]”
2 later decisions quote this exact passage · from the majority““But it is.now too well settled for argument that gains realized from sales of property purchased in previous years, measured, as prescribed by Sections 111-113 of the 1928 Act, by the excess of proceeds of sale over cost, constitute income taxable in the year in which the sales are made. Doyle v. Mitchell Bros. Co., 247 U. S. 179, 184, 185 , 38 S. Ct. 467 , 62 L. Ed. 1054 [1060]; Hays v. Gauley Mountain Coal Co., 247 U. S. 189, 192 , 38 S. Ct. 470 , 62 L. Ed. 1061 [1063]; MacLaughlin v. Alliance Ins. Co., 286 U. S. 244, 250 , 52 S. Ct. 538 , 76 L. Ed. 1083 .””
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.