Campbell v. Commissioner’s Empirical Analysis
1945
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 33 later decisions — most recently April 1976 · most notably Hazard v. Commissioner (1946), Lagreide v. Commissioner (1954)
4 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 Fackler v. Commissioner · Jephson v. Commissioner · Marx v. Commissioner · Williams 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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“used in the trade or business of the taxpayer,”
2 later decisions 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“Losses from sales * * * of capital assets shall be allowed only to the extent provided in section 117.”
1 later decision quote this exact passagee.g. Beck 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.