Winmill v. Commissioner’s Empirical Analysis
1937
Citation profile
8
cited by 8 later decisions
1
cited 1 times by the Supreme Court
May 2001
most recently cited
Relationships
Relies on Brushaber v. Union Pacific Railroad · Gould v. Gould · Camp v. Gress · Stanton v. Baltic Mining Co. · Helvering v. Independent Life Insurance
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Sec. 23. Deductions from Gross Income. In computing net income there shall be allowed as deductions: “(r) Limitation on Stock Losses. “(1) Losses from sales or exchanges of stocks and bonds (as defined in subsection (t) of this section) which are not capital assets (as defined in section 101) shall be allowed only to the extent of the gains from such sales or exchanges (including gains which may be derived by a taxpayer from the retirement of his own obligations).”
1 later decision quote this exact passage · from the majoritye.g. Helvering v. Winmill
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.