Richard H. And Patsy J. Bramblett v. Commissioner of Internal Revenue’s Empirical Analysis
1992
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently February 2018
9 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.
Relationships
Applies 26 U.S.C. § 1202
Relies on Ohio Bureau of Employment Services v. Hodory · Moline Properties, Inc. v. Commissioner · Corn Products Refining Company v. Commissioner of Internal Revenue · Frank Lyon Co. v. United States · National Carbide Corporation 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in the ordinary course of his trade or business”
2 later decisions quote this exact passage · from the majority“has developed a framework to be used in determining whether sales of land are considered sales of a capital asset or sales of property held primarily for sale to customers in the ordinary course of a taxpayer's business.”
1 later decision quote this exact passage · from the majoritye.g. Matz v. Commissioner“'is compelled or encouraged by business or regulatory realities, is imbued with tax-independent considerations, and is not shaped solely by tax-avoidance features'”
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.