Leslie v. Commissioner’s Empirical Analysis
1946
Citation profile
6 federal appellate · 1 district ·
How this case has been cited
Cited by 59 later decisions — most recently December 2002 · most notably Sherman v. Commissioner (1952), Grammer v. Commissioner (1949)
6 federal appellate · 1 district ·
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 · Krueger v. United States · Robinson v. Commissioner · Mansfield v. United States · Cullman 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 59 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A decline in value during a period while the owner is merely trying to enter into a profit-inspired transaction with the property is regarded as a part of the loss incidental to the personal use, without which the loss would not have occurred. .”
3 later decisions quote this exact passage“******* <2) for the management, conservation, or maintenance of property held for the production of Income; or”
1 later decision quote this exact passage · from the dissente.g. Rand v. Commissioner“otherwise appropriated to income-producing purposes.”
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.