Eldridge v. Commissioner’s Empirical Analysis
1934
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 15 later decisions (1 by the Supreme Court) — most recently September 1964
3 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 Burnet v. Clark · Burnet v. Commonwealth Improvement Co. · Dalton v. Bowers · Klein v. Board of Tax Supervisors · Avery 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Sec. 24. Items not Deductible. “(a) General Rule. — In computing net income no deduction shall in any case be allowed in respect of— “(6) Loss from sales or exchanges of property, directly or indirectly, (A) between members of a family, or (B) except in the case of distributions in liquidation, between an individual and a corporation in which such individual owns, directly or indirectly, more than 50 per centum in value of the outstanding stock. For the purpose of this paragraph — (C) an individual shall be considered as owning the stock owned, directly or indirectly, by his family; and (D) the family of an individual shall include only his brothers and Sisters (whether by the whole or half blood), spouse, ancestors, and lineal descendants.”
1 later decision quote this exact passagee.g. Higgins v. Smith
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.