Schroeder v. Commissioner’s Empirical Analysis
1963
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 194 later decisions — most recently September 2018 · most notably Bixby v. Commissioner (1972), Petzoldt v. Commissioner (1989)
1 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. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on In re Disbarment of Chopak · Julius Mendelson and Pearl Mendelson, His Wife v. Commissioner of Internal Revenue · Roberts v. Commissioner · Sutherland v. Commissioner · Roberts 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 194 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“reasonable in light of all surrounding facts and circumstances.”
5 later decisions 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.