Ayling v. Commissioner’s Empirical Analysis
1959
Citation profile
How this case has been cited
Cited by 40 later decisions — most recently April 2018 · most notably Tibbals v. United States (1966), Bynum v. Commissioner (1966)
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 Higgins v. Commissioner · Smith v. Dunn · Nathan D. Goldberg and S. E. Wood, Jr. v. Commissioner of Internal Revenue · Thrift v. Commissioner · Consolidated Naval Stores Co. v. Fahs
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[Petitioner's] occupation as an employee was obviously not the same as dealing in real estate on his own account.”
1 later decision quote this exact passagee.g. Evans v. Comm'r
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.