United States v. Temple’s Empirical Analysis
355 F.2d 67 · 1966
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently July 1982
11 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 Commissioner v. Gillette Motor Transport, Inc. · Galena Oaks Corporation v. Frank Scofield, Collector of Internal Revenue · Thompson v. Commissioner · Ackerman 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the question of whether certain properties were held by a taxpayer 'primarily for sale to customers in the ordinary course of (his) trade or business' is essentially a question of fact.”
1 later decision quote this exact passage · from the majority“free of the restraining impact of the so-called 'clearly erroneous' rule.”
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.