Gartrell v. United States’s Empirical Analysis
619 F.2d 1150 · 1980
Citation profile
14 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently August 2004 · most notably United States v. Jabara (1981), K & M Joint Venture v. Smith International, Inc. (1982)
14 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
Applies 26 U.S.C. § 1221 · 26 U.S.C. § 1231
Relies on United States v. United States Gypsum Co. · Welch v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · Helvering v. Clifford · Corn Products Refining Company v. Commissioner of Internal Revenue
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business.”
2 later decisions quote this exact passage“stock in trade of the taxpayer, ... or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business.”
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.