Polakis v. Commissioner’s Empirical Analysis
1988
Citation profile
How this case has been cited
Cited by 22 later decisions — most recently January 2018
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 Corn Products Refining Company v. Commissioner of Internal Revenue · Higgins v. Commissioner · Commissioner of Internal Revenue v. P Groetzinger · United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, Deceased · Thrift 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the mere fact that property may have been acquired with the ultimate intention of reselling does not result in a determination that the property was held primarily for sale in the ordinary course of business.”
1 later decision quote this exact passage“'carrying on a business' requires an examination of the facts in each case.”
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.