Jones v. Commissioner’s Empirical Analysis
1963
Citation profile
Relationships
Applies 26 U.S.C. § 265
Relies on Burnet v. Harmel · Corn Products Refining Company v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. P G Lake · Osenbach v. Commissioner · Holland 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A taxpayer cannot convert what would come to him as ordinary income into capital gain by a sale in which the consideration is essentially a substitute for the amount he would otherwise receive as ordinary income.”
2 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.