Farley v. Commissioner’s Empirical Analysis
1946
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 74 later decisions — most recently April 1975 · most notably Greenspon v. Commissioner (1954), Mauldin v. Commissioner (1951)
4 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
Relies on Burnet v. Harmel · McFaddin 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 74 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) * * * property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business:”
4 later decisions quote this exact passage“held * * * primarily for sale to customers in the ordinary course of his trade or business,”
4 later decisions quote this exact passage“* * * Nor did petitioner engage in any activities whatsoever to promote sales. He did no advertising, hired no agents, did not list the property, and erected no signs. Petitioner, in our opinion, merely accepted satisfactory offers from unsolicited purchasers. It would seem that petitioner could have maintained a more passive role only by refusing to sell at all.”
3 later decisions 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.