Avery v. Commissioner’s Empirical Analysis
1942
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently October 1990 · most notably Myers v. Comm'r (1946), Green v. Comm'r (1984)
2 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 Higgins v. Commissioner · Mitchell v. Commissioner · George v. Commissioner · Black v. Commissioner · Sheridan 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“primarily for sale to customers in the ordinary course of his trade or business.”
4 later decisions quote this exact passage“If pleasure was the only incentive and recompense sought by the petitioner in developing his mechanical ideas, there was no necessity to go to the trouble and expense of procuring patents.”
1 later decision quote this exact passagee.g. Louw 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.