Marx v. Commissioner’s Empirical Analysis
1945
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 14 later decisions — most recently August 1971
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 Mansfield v. United States · Gordon v. Commissioner · Farish v. Commissioner · Hamilton v. Commissioner · Oots 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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * neither does [ inheritance ] in and of itself demonstrate a motive connected with gain or profit, as might, for example, the purchase of investment property. * * * [I]f nothing more is shown than that property was acquired by inheritance, any loss must be disallowed.”
1 later decision quote this exact passage“the fact that property is acquired by inheritance is, by itself, neutral. The important inquiry is what the taxpayer thereafter does with the property.”
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.