Slater v. Commissioner’s Empirical Analysis
1975
Citation profile
1
cited by 1 later decisions
November 2000
most recently cited
Relationships
Applies 26 U.S.C. § 162
Relies on Zanfardino v. United States · Arrowsmith v. Commissioner · Primuth v. Commissioner · Cremona v. Commissioner · Eisler 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When * * * [the taxpayer] purchased the stock at a bargain, it was as if he had been paid additional compensation which was used to purchase the stock; thereby, he became an investor in the stock, and any subsequent gain or loss is due to the fortunes of the company.”
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.