Long v. Commissioner’s Empirical Analysis
96 F.2d 270 · 1938
Citation profile
12 federal appellate · 1 state decisions
How this case has been cited
Cited by 23 later decisions — most recently October 1990
12 federal appellate · 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
Applies 26 U.S.C. § 113 · 26 U.S.C. § 23
Relies on Lucas v. American Code Co. · Burnet v. Houston · Burnet v. Logan · Reinecke v. Spalding · Eckert v. Burnet
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(a) Computation of gain or loss.— The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 113 (b) for determining gain, * * *. “(b) Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.” “Sec. 113. Adjusted basis for determining gain or loss [26 U.S.C.A. Int. Rev.Acts, at page 1048]. “(a) Basis (unadjusted) of property. —The basis of property shall be the cost of such property; except that— * ! 3: * 3c 4t “(5) Property transmitted at death.— If the property was acquired by bequest, devise, or inheritance, or by the decedent’s estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition. * * * * » $ * “(b) Adjusted basis. — The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis determined under subsection (a), adjusted as hereinafter provided.” “Sec. 22. Cross income [26 U.S.C.A. Int.Rev.Acts, pago 1008]. “(a) General definition. — ‘Gross income’ includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or pe”
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.