Ballentine Motor Co., Inc., Ballentine's, and Ballentine Motors, Inc. v. Commissioner of Internal Revenue’s Empirical Analysis
321 F.2d 796 · 1963
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 69 later decisions — most recently April 2009 · most notably Foster v. Comm'r (1983), Nat Harrison Assoc., Inc. v. Commissioner (1964)
17 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. § 482
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · United States v. Joliet & Chicago Railroad · Commissioner v. Chelsea Products, Inc. · The Paramount Finance Company v. The United States. Edward T. Kirtz and Rosalyn S. Kirtz v. The United States
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 69 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“His determination in this regard will be overturned only if shown by the taxpayer to have been arbitrary or unreasonable. A determination as to whether or not the Commissioner has exceeded or abused his discretion turns upon questions of fact and is subject to limited review.”
1 later decision quote this exact passage · from the majority“two or more organizations, trades, or businesses”
1 later decision 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.