Trivett v. Commissioner’s Empirical Analysis
1979
Citation profile
3 federal appellate · 1 state decisions
How this case has been cited
Cited by 16 later decisions — most recently September 2009
3 federal appellate · 1 state decisions
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
Applies 26 U.S.C. § 7482
Relies on Commissioner of Internal Revenue v. Court Holding Co · Burnet v. S. & L. Building Corp. · Rushing v. Commissioner · Pozzi v. Commissioner · Oden 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Dealers in personal property— (1) In general— Under regulations prescribed by the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit, realized or to be realized when payment is completed, bears to the total contract price. if! * :}c * * # (b) Sales of realty and casual sales of personalty— (1) General rule— Income from— if! * if! Sfc Sfc (B) a casual sale or other casual disposition of personal property . . . for a price exceeding $1,000, may (under regulations prescribed by the Secretary) be returned on the basis and in the manner prescribed in subsection (a). (2) Limitation— Paragraph (1) shall apply only if in the taxable year of the sale or other disposition— (A) there are no payments, or (B) the payments (exclusive of evidences of indebtedness of the purchaser) do not exceed 30 percent of the selling price.”
1 later decision quote this exact passage“The tax may thereby be spread over the period in which payments of the sales price are made.”
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.