Lychuk v. Comm'r’s Empirical Analysis
2001
Citation profile
How this case has been cited
Cited by 26 later decisions — most recently October 2020 · most notably Our Country Home Enters. v. Comm'r (2015), 147 T.C. No. 1 - Green Gas Del. Statutory Trust v. Comm'r (2016)
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
Relies on Welch v. Helvering · Deputy v. du Pont · Indopco, Inc. v. Commissioner · Cohan v. Commissioner · Interstate Transit Lines v. Commissioner
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“so factually distinguishable from the instant case [and, by extension, from the consolidated cases] to support contrary results.”
1 later decision quote this exact passage · from the concurrencee.g. Blasius v. Comm'r“in order to determine whether to enter a new business and which new business to enter”
1 later decision quote this exact passagee.g. Blasius v. Comm'r“hinged directly on the number of installment contracts [acquired by ACC]”
1 later decision quote this exact passage · from the concurrencee.g. Blasius 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.