Graybeal v. Commissioner’s Empirical Analysis
1979
Citation profile
1
cited by 1 later decisions
September 1989
most recently cited
1 federal appellate ·
Relationships
Relies on Evans v. Commissioner · Frank J. Evans and Margueritte A. Evans v. Commissioner of Internal Revenue · Owen 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A separate and complex bookkeeping system for each activity is not required so long as there was a profit element in each activity. The focus is on whether petitioners intended to make a profit from the sale of each utility service or whether they were merely incidental to the business of providing a campground for RV’s.”
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.