Schwalbach v. Commissioner’s Empirical Analysis
1998
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 44 later decisions — most recently April 2018 · most notably Connor v. Commissioner (2000), Fransen v. United States (1999)
4 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 5 U.S.C. § 553 (Administrative Procedure Act of 1946)
Relies on Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · Securities and Exchange Commission v. Chenery Corporation Same · Crane v. Commissioner · Old Colony Co v. Commissioner of Internal Revenue · Small Refiner Lead Phase-Down Task Force v. United States Environmental Protection Agency
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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The conferees intend that this authority be exercised to protect the underlying purpose of the passive loss provision, i.e., preventing the sheltering of positive income sources through the use of tax losses derived from passive business activities . . . . Examples of where the exercise of such authority may . . . be appropriate include the following . . . (2) related property leases or sub-leases, with respect to property used in a business activity, that have the effect of reducing active business income and creating passive income . . . .”
1 later decision quote this exact passage“(f)(6) Property rented to a nonpassive activity.' — -An amount of the taxpayer’s gross rental activity income for the taxable year from an item of property equal to the net rental activity income for the year from that item of property is treated as not from a passive activity if the property — • (i) Is rented for use in a trade or business activity * * * in which the taxpayer materially participates * * *.”
1 later decision quote this exact passagee.g. Veriha v. Comm'r“[t]he linchpin of section 469 is the determination of each activity in which a taxpayer participates, and Congress delegated to the Commissioner the responsibility of prescribing the meaning of the word 'activity'”
1 later decision quote this exact passagee.g. Williams v. Comm'r
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.