Graves v. Commissioner’s Empirical Analysis
1989
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 1221
Relies on Middlesex County Sewerage Authority v. National Sea Clammers Ass'n · Thompson v. Commissioner · Suburban Realty Company v. United States · Slappey Drive Industrial Park v. United States · J. Stewart Mathews and Viola I. Mathews v. Commissioner of Internal Revenue, J. Stewart Mathews 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Although a taxpayer may be able to establish that certain parcels were held primarily for investment while others were held for development, there is a heavy burden on him to establish the segregation of the parcels.”
1 later decision quote this exact passage · from the majority“property held by * * * [petitioner] primarily for sale to customers in the ordinary course of his trade or business”
1 later decision quote this exact passage · from the majority“[t]he mere lack of development activity does not sufficiently separate one parcel from the others....”
1 later decision 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.