Cherry v. Commissioner’s Empirical Analysis
1967
Citation profile
7
cited by 7 later decisions
July 1973
most recently cited
4 federal appellate ·
Relationships
Relies on Deputy v. du Pont · Flint v. Stone Tracy Co. · McDonald v. Commissioner · Bessenyey v. Commissioner · International Trading 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in determining [the] subjective question [of intent], his overt actions and efforts to make the activities profitable are often more convincing to the trier of the facts.”
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.