Cruikshank v. Commissioner’s Empirical Analysis
1947
Citation profile
3 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 29 later decisions — most recently January 2009 · most notably Estate of Andrews v. Commissioner (1982), ESTATE OF DAVIS v. COMMISSIONER (1998)
3 federal appellate · 1 district · 1 state decisions
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 Helvering v. Winmill · Helvering v. Le Gierse · Evergreens v. Commissioner · Huntington v. Commissioner · The Evergreens 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The property forming the source of the corporation's income would presumably serve its purpose if it were retained for the collection of income. The cost of conversion into cash is hence not a deduction called for by the character of the corporate business.”
1 later decision quote this exact passage“The corporation was an investment company and not an operating company. It is hence dissimilar to a venture in which buying and selling are ordinary business operations.”
1 later decision quote this exact passage“'We need not assume that conversion into cash is the only use available to an owner, for property which we know would cost him market value to replace.'”
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.