Pollack v. Commissioner’s Empirical Analysis
1977
Citation profile
How this case has been cited
Cited by 5 later decisions — most recently July 2017
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. § 117
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · Corn Products Refining Company v. Commissioner of Internal Revenue · Helvering v. William Flaccus Oak Leather Co. · W. W. Windle Co. v. Commissioner · Swiren 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Respondent, on the other hand, contends that except for specific exceptions not relevant herein, section 741 mandates the loss be characterized as a capital loss.”
1 later decision quote this exact passage“the sale of a partnership interest should be treated as the sale of a capital asset”
1 later decision quote this exact passage“shall be considered as gain or loss from the sale or exchange of a capital asset”
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.