Stolk v. Commissioner’s Empirical Analysis
1963
Citation profile
13 federal appellate · 3 state decisions
How this case has been cited
Cited by 112 later decisions — most recently January 2020 · most notably Lucas v. Commissioner (1982), Orvis v. Commissioner (1986)
13 federal appellate · 3 state decisions
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 Welch v. Helvering · Deputy v. du Pont · Commissioner of Internal Revenue v. Flowers · Old Colony Co v. Commissioner of Internal Revenue · Burnet v. Clark
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 112 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Nonrecognition of gain. — If property (in this section called `old residence') used by the taxpayer as his principal residence is sold by him after December 31, 1953, and, within a period beginning 1 year before the date of such sale and ending 1 year after such date, property (in this section called `new residence') is purchased and used by the taxpayer as his principal residence, gain (if any) from such sale shall be recognized only to the extent that the taxpayer's adjusted sales price (as defined in subsection (b)) of the old residence exceeds the taxpayer's cost of purchasing the new residence.”
4 later decisions quote this exact passage“These charges were business expenses of the * * * [corporations] and [the taxpayer] cannot convert * * * [the corporate] expenses into his own by failing to claim repayment, even though paid by him.”
3 later decisions quote this exact passage“Petitioner failed to prove that as part of his duties the corporation expected or required him to assume and pay from his own funds any of the disputed expenses, without repayment.”
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.