Bellamy v. Commissioner’s Empirical Analysis
1965
Citation profile
Relationships
Relies on Burnet v. Harmel · Corn Products Refining Company v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. P G Lake · Hort v. Commissioner · 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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(3) a copyright, a literary, musical, or artistic composition, or similar property, held by— (A) a taxpayer whose personal efforts created such property, or (B) a taxpayer in whose hands the basis of such property is determined, for the purpose of determining gain from a sale or exchange, in whole or in part by reference to the basis of such property in the hands of the person whose personal efforts created such property ;”
1 later decision quote this exact passagee.g. Hill v. Commissioner
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.