Winmill v. Commissioner’s Empirical Analysis
93 F.2d 494 · 1937
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 14 later decisions (2 by the Supreme Court) — most recently May 2001
5 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 101 · 26 U.S.C. § 23
Relies on Kornhauser v. United States · Stanton v. Baltic Mining Co. · Helvering v. Independent Life Insurance · Helvering v. Union Pacific Railroad · Burnet v. Thompson Oil & Gas Co.
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Sec. 23. Deductions from Gross Income. In computing net income there shall be allowed as deductions: “(r) Limitation on Stock Losses. “(1) Losses from sales or exchanges of stocks and bonds (as defined in subsection (t) of this section) which are not capital assets (as defined in section 101) shall be allowed only to the extent of the gains from such sales or exchanges (including gains which may be derived by a taxpayer from the retirement of his own obligations).”
1 later decision quote this exact passage · from the majoritye.g. Helvering v. Winmill“Among the items included in business expenses are . . . commissions,”
1 later decision quote this exact passage · from the majoritye.g. Helvering v. Winmill“compensation for personal services actually rendered”
1 later decision quote this exact passage · from the majoritye.g. Helvering v. Winmill
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.