Elliott v. Commissioner’s Empirical Analysis
1959
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently July 1984
5 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 Bazley v. Commissioner · Fackler v. Commissioner · Hazard v. Commissioner · Lagreide v. Commissioner · Fackler 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We do not think a mere passive receipt of income from the use of property which is used in the principal trade or business and which is only incidental to, or an incidental use of a part of property used primarily in, the principal business would constitute the active conduct of a trade or business within the meaning of section 355(b) of the Code, whether or not such use of property might constitute a trade or business within the meaning of other sections of the Code. [Emphasis supplied.]”
1 later decision quote this exact passagee.g. King v. Commissioner“* * * a trade or business consists of a specific existing group of activities being carried on for the purpose of earning income or profit from only such group of activities, and the activities included in such group must include every operation which forms a part of, or a step in, the process of earning income or profit from such group. Such group of activities ordinarily must include the collection of income and the payment of expenses. [ Treas. Reg. § 1.355-1 (c)]”
1 later decision quote this exact passage“used principally as a device for the distribution of the earnings and profits of the distributing corporation.”
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.