Malat v. Riddell’s Empirical Analysis
1966
Citation profile
385 federal appellate · 27 district · 31 state decisions
How this case has been cited
Cited by 945 later decisions (12 by the Supreme Court) — most recently May 2021 · most notably South Corporation v. United States (1982), United States v. Oates (1977)
385 federal appellate · 27 district · 31 state decisions — followed in 10 states
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
reviewedMalat v. Riddell (from Ninth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 1221
Relies on Corn Products Refining Company v. Commissioner of Internal Revenue · Crane v. Commissioner · United States v. Utah Construction & Mining Co. · Commissioner v. Gillette Motor Transport, Inc.
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 945 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“profits and losses arising from the everyday operation of a business”
56 later decisions 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.”
21 later decisions quote this exact passage · from the majority“is broadly defined as property held by the taxpayer, whether or not connected with his or her trade or business, subject to a number of exceptions. Sec. 1221(a) . These exceptions include stock in trade or other property of a kind that is properly included in a taxpayer's inventory and property held primarily for sale to customers in the ordinary course of the taxpayer's trade or business. Id. The Supreme Court has defined”
7 later decisions 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.