Roach v. Commissioner’s Empirical Analysis
1930
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 57 later decisions — most recently January 2007 · most notably Podems v. Commissioner (1955), Stolk v. Commissioner (1963)
1 federal appellate · 1 district ·
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.
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 57 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The deductions are personal to the taxpayer, and one taxpayer may not take deductions properly belonging to another.”
1 later decision quote this exact passage“It is only in unique circumstances and a clear case that the invoking of this doctrine will be approved.”
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.