Snell v. Commissioner’s Empirical Analysis

Citation profile

61 federal appellate · 2 district · 7 state decisions

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 129 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““As to the instalment sales made in 1923, the taxpayer might have elected to take his whole profit then and have had it taxed under the Revenue Act of 1921. He chose to defer realization of the profits on the deferred instalments. These thereby were left to fall under such provisions of the law as might be of force at their maturity. That the law might be changed, not only in the tax rate but in any other of its provisions, was a risk the taxpayer took in deferring the realization of his gains. The Board rightly applied to them the law as it stood when the gains became taxable.” 97 F.2d at 893 .”

   11 later decisions quote this exact passage · from the majority
   e.g. Picchione v. Commissioner · Brown v. Commissioner

2. “* * * implies that one is kept more or less busy, that the activity is an occupation. It need not be one's sole occupation, nor take all his time. It may be only seasonal, and not active the year around. It ordinarily is implied that one's own attention and effort are involved * * *”

   6 later decisions quote this exact passage · from the majority
   e.g. Griffin v. Commissioner · Pacific Sec. v. Commissioner

3. ““Sec. 22. Gross Income “(a) General Definition. ‘Gross income’ includes gains, profits, and income * * * of whatever kind * * * from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from * * * the transaction of any business carried on for gain or profit, or gains or profits and income derived from any source whatever.” 26 U.S.O.A. Int.Rev. Acts, page 825. “See. 117. Capital Gains and Losses * * * # * “(b) Definition of Capital Assets. For the purposes of this title, ‘capital assets’ means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business.” 26 U.S.O.A. Int.Rev.Acts, page 874. Sections 22(a) and 117(a) (1) of the Revenue Act of 1938, c. 289, 52 Stat. 447 , and of the Internal Revenue Code, 26 U.S.O.A. Int.Rev.Oode, §§ 22(a), 117 (a) (1), are the same so far as are material here as sections 22(a) and 117 (b) of the Revenue Act of 1936. Treasury Regulations 94, promulgated under the Revenue Act of 1936: “Art. 117-1. Meaning of capital assets. The term ‘capital assets’ includes all classes of property not spec”

   2 later decisions quote this exact passage · from the majority
   e.g. Brown v. Commissioner · Brown v. Commissioner of Internal Revenue