Pointer v. Commissioner’s Empirical Analysis
1967
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently February 2015 · most notably Howell v. Commissioner (1972), Daugherty v. Commissioner (1982)
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 Corn Products Refining Company v. Commissioner of Internal Revenue · Malat v. Riddell · Kaltreider v. Commissioner · Fahs v. Crawford · Bauschard 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) The purpose for which the asset was acquired; (2) the frequency, continuity, and size of the sales; (3) the activities of the seller or those acting for or in concert with him in the improvement and disposition of the property; (4) the extent of improvements made to the property sold; (5) the proximity of sale to purchase; and (6) the purpose for which the property was held during the taxable years.”
1 later decision quote this exact passage“The [petitioners] cannot be permitted to insulate [themselves] from the acts of those persons whose efforts were so closely related to [their] own.”
1 later decision quote this exact passagee.g. Bush v. Commissioner“Indeed, it has been said that in real estate transactions a sale to any purchaser is, in effect, a sale to a 'customer'.”
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.