Ackerman v. United States’s Empirical Analysis
335 F.2d 521 · 1964
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently December 2000 · most notably Biedenharn Realty Co. v. United States (1976), Estate of Eugene L. Freeland, Deceased, by Security First National Bank, a National Banking Association, and Vera Good Freeland, by L. N. Turrentine, Conservator v. Commissioner of Internal Revenue, Margaret C. Lowthian v. Commissioner of Internal Revenue (1968)
17 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 United States v. United States Gypsum Co. · Kaltreider v. Commissioner · United States v. United States Gypsum Co. · Friend v. Commissioner · Thompson 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“primarily for sale to customers in the ordinary course of [its] trade or business.”
2 later decisions quote this exact passage · from the majoritye.g. Estate of Eugene L. Freeland, Deceased, by Security First National Bank, a National Banking Association, and Vera Good Freeland, by L. N. Turrentine, Conservator v. Commissioner of Internal Revenue, Margaret C. Lowthian v. Commissioner of Internal Revenue · Estate of Eugene L. Freeland, Deceased, by Security First National Bank, a National Banking Association, and Vera Good Freeland, by L. N. Turrentine, Conservator v. Commissioner of Internal Revenue, Margaret C. Lowthian v. Commissioner of Internal Revenue“Even if it were undisputed and unquestioned that taxpayer acquired the property as an investment, the statute excludes from capital gains treatment property held for sale to customers.”
1 later decision quote this exact passage · from the majority“For there to be a sale or exchange there must be a receipt of something valuable.”
1 later decision quote this exact passage · from the majority
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.