Appleby v. Commissioner’s Empirical Analysis
1961
Citation profile
16
cited by 16 later decisions
September 1978
most recently cited
5 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 355
Relies on Hazard v. Commissioner · Fackler v. Commissioner · Coady v. Commissioner · United States v. Leathers · Elliott 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.
“such trade or business has been actively conducted throughout the 5-year period ending on the date of the distribution.”
1 later decision quote this exact passage
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.