Linehan v. Commissioner’s Empirical Analysis
1961
Citation profile
35 federal appellate · 2 district ·
How this case has been cited
Cited by 49 later decisions — most recently January 1982 · most notably Wood v. United States (1967), Laudenslager v. Commissioner (1962)
35 federal appellate · 2 district ·
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 Commissioner v. Southwest Exploration Co. · Kirby Petro Eum Co v. Commissioner of Internal Revenue · Crowell Land & Mineral Corp. v. Commissioner · Albritton 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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We do not gather * * * that decision in cases like this turns entirely upon whether a given transaction between a landowner and his grantee of the right to exploit mineral deposits on his land is technically a lease or a sale. Whether a given transaction is clearly one or the other may be indicative of the result but is not necessarily determinative. ****** “[Cjases like this do not turn upon the use of words alone unless it is abundantly clear that the words used by the parties were chosen with precision and accurately reflect this intention and the ‘true substance’ of the transaction entered into between them.””
1 later decision quote this exact passage““The petitioner sold the material for a fixed price per unit removed. Nothing was to vary that price or the vendee’s obligation to pay it. Petitioner was'in no way to benefit from the removal of the material, except by the payment of a fixed price per unit. Particularly, he was not to share in any profit or income derived by the vendee from the removal of the material. It should be held on these facts and on the authority of the prior opinions that the gain here involved should be taxed at capital gains rates.””
1 later decision quote this exact passage“[I]t is evident that the taxpayer had no “economic interest” in the material taken from his property after its severance, for in every instance he sold sand and gravel for fixed prices per cubic yard without reference to the prices received or the profits, if any, made by the exploiters.”
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.