Oblinger v. Commissioner’s Empirical Analysis
1993
Citation profile
3
cited by 3 later decisions
August 1997
most recently cited
Relationships
Relies on Commissioner of Internal Revenue v. Culbertson · Heiner v. Mellon · Bauschard v. Commissioner · Bauschard v. Commissioner · Second Carey Trust v. Helvering
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“is intended to prevent avoidance of unrelated business income tax where a profit-sharing arrangement will, in effect, make the lessor an active participant in the operation of the property.”
1 later decision quote this exact passage“if the determination of the amount of such rent depends in whole or in part on the income or profits derived by any person from the property leased”
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.