Riker v. Commissioner’s Empirical Analysis
1957
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 29 later decisions (1 by the Supreme Court) — most recently May 2015 · most notably St. Martin Evangelical Lutheran Church v. South Dakota (1981), Stephenson v. Commissioner (1984)
12 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 26 U.S.C. § 101 · 26 U.S.C. § 23
Relies on Libby, McNeill & Libby v. Alaska Industrial Board · Better Business Bureau of Washington, D. C., Inc. v. United States · Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De Filipinas · Dipson Theatres, Inc. v. Buffalo Theatres, Inc. · C. F. Mueller Co. 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an association somewhat akin to the ordinary association or partnership in which each member has a definite, though undivided, interest in the business conducted for the common benefit of the members, as well as a common interest in the community treasury and property,”
2 later decisions quote this exact passage · from the majority
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.