Alexander v. King’s Empirical Analysis
46 F.2d 235 · 1931
Citation profile
14 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 19 later decisions (1 by the Supreme Court) — most recently February 1954
14 federal appellate · 1 district · 2 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
Applies 26 U.S.C. § 935 · 26 U.S.C. § 951 · 26 U.S.C. § 955
Relies on Lindsley v. Natural Carbonic Gas Co. · Crooks v. Harrelson · Ex parte United States · Poe v. Seaborn · Von Baumbach v. Sargent Land Co.
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The proceeds of oil received by the lessor as royalty under an oil lease are taxable as ordinary income, and not as capital gains arising from the sales of capital assets held by the taxpayer for more than two years, even though the land covered by the lease has been owned for more than two years, there being no ownership in oil until it is reduced to possession.””
1 later decision quote this exact passage · from the majority“which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business.”
1 later decision quote this exact passage · from the majoritye.g. Burnet v. Harmel
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.