Leaf v. Commissioner’s Empirical Analysis
1960
Citation profile
2 federal appellate · 1 district ·
How this case has been cited
Cited by 29 later decisions — most recently June 2002 · most notably Truesdell v. Comm'r (1987), McSpadden v. Commissioner (1968)
2 federal appellate · 1 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 Rutkin v. United States · Davis v. United States · Railway Employes' Department v. Hanson · D. W. Dawkins v. Commissioner of Internal Revenue, Ashley Milk Co. v. Commissioner of Internal Revenue · Hartman v. United States
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“An unlawful gain, as well as a lawful one, constitutes taxable income when its recipient has such control over it that, as a practical matter, he derives readily realizable economic value from it. That occurs when cash, as here, is delivered by its owner to the taxpayer in a manner which allows the recipient freedom to dispose of it at will, even though it may have been obtained by fraud and his freedom to use it may be assailable by someone with a better title to it. Such gains are taxable in the yearly period during which they are realized.”
1 later decision quote this exact passagee.g. Truesdell 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.