Rumsey v. Commissioner’s Empirical Analysis
82 F.2d 158 · 1936
Citation profile
11 federal appellate · 1 district ·
How this case has been cited
Cited by 33 later decisions — most recently April 1984 · most notably Morton v. Commissioner of Internal Revenue (1949), Schmidlapp v. Commissioner (1938)
11 federal appellate · 1 district ·
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. § 23 · 26 U.S.C. § 24
Relies on Heiner v. Tindle · Bolling v. United States
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“losses incurred in any transaction entered into for profit, though not connected with a trade or business.”
5 later decisions quote this exact passage · from the majority“the fact that a man first rents his house before selling it is only significant as evidentiary of his purpose to abandon it as a residence and to devote the property to business uses; that renting is not the sole criterion of such purpose, as the regulations themselves imply by the words 'rented or otherwise appropriated' to income producing purposes.”
2 later decisions quote this exact passage · from the majority“otherwise appropriated to income-producing purposes”
2 later decisions quote this exact passage · from the majority
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.