Crosswhite v. United States’s Empirical Analysis
369 F.2d 989 · 1966
Citation profile
2 district ·
How this case has been cited
Cited by 12 later decisions — most recently February 1984
2 district ·
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
Applies 26 U.S.C. § 1221
Relies on Corn Products Refining Company v. Commissioner of Internal Revenue · Malat v. Riddell · Galena Oaks Corporation v. Frank Scofield, Collector of Internal Revenue · Smith v. Dunn · 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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * the recognized principle that the “benefit” of capital gains treatment connotes no more than the term itself — an exception to the normal tax structure. “[T]he definition of a capital asset must be narrowly applied and its exclusions interpreted broadly» * -x- * statutory scheme of Section 1221 contemplates a distinction between appreciation in the value of property which accrues with the passage of time and profits and losses which arise from the regular conduct of a business venture. * * * [Citations omitted.]”
3 later decisions 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.