Van Heusden v. Commissioner’s Empirical Analysis
1965
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 5 later decisions — most recently July 1981
1 federal appellate ·
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 Moline Properties, Inc. v. Commissioner · National Carbide Corporation v. Commissioner of Internal Revenue · Mauldin v. Commissioner · Braunstein v. Commissioner · Pool 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) stock in trade of the corporation, or other property of a kind which would properly be included in the inventory of the corporation if on hand at the close of the taxable year; (B) property held by the corporation primarily for sale to customers in the ordinary course of its trade or business;”
1 later decision quote this exact passage“before realization of a substantial part of the taxable income to be derived from the property.”
1 later decision quote this exact passage“was not holding the property primarily as an investment.”
1 later decision 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.