Huff v. Commissioner’s Empirical Analysis
56 F.2d 788 · 1932
Citation profile
1 federal appellate ·
Appellate journey
Relationships
Relies on United States v. Anderson · Lucas v. American Code Co. · United States v. S S White Dental Mfg Co of Pennsylvania · Lewellyn v. Electric Reduction Co. · American National Co. v. United States
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in any transaction entered into for profit,”
1 later decision quote this exact passage · from the majoritye.g. Burnet v. Huff“not connected with the trade or business,”
1 later decision quote this exact passage · from the majoritye.g. Burnet v. Huff
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.