Malat v. Riddell’s Empirical Analysis
347 F.2d 23 · 1965
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 16 later decisions (1 by the Supreme Court) — most recently June 2013
7 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 1221
Relies on Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal Revenue · Municipal Bond Corp. v. Commissioner of Internal Revenue · Margolis 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“we felt that we had made a good buy on the property as far as price is concerned, so that if we couldn't do anything in the way of zoning, we would sell the whole thing off in bulk. We wouldn't get hurt.”
1 later decision quote this exact passage · from the majority“as used in section 1221 of the Internal Revenue Code of 1954 , and subsequently the Supreme Court held (contrary to the view adopted by the Court of Appeals for the Ninth Circuit) that the word”
1 later decision quote this exact passage · from the majority“property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business”
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.