Ach v. Commissioner’s Empirical Analysis
1964
Citation profile
13 federal appellate · 1 district ·
How this case has been cited
Cited by 86 later decisions — most recently April 2009 · most notably Achiro v. Commissioner (1981), Foster v. Comm'r (1983)
13 federal appellate · 1 district ·
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. § 129
Relies on Cohan v. Commissioner · Rodriguez v. New York · Illinois ex rel. Kennedy v. Hurley · Libson Shops, Inc., v. Koehler, District Director of Internal Revenue · Continental Ore Company v. Union Carbide and Carbon Corporation
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 86 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“by the shifting of profits, the making of fictitious sales, and other methods frequently adopted for the purpose of 'milking' "). 11 Furthermore, the regulations define "organization”
3 later decisions quote this exact passage“owned or controlled directly or indirectly by the same interests.”
2 later decisions quote this exact passage“Section 482 is remedial in character. It is couched in broad, comprehensive terms, and we should be slow to give it a narrow, inhospitable reading that fails to achieve the end that the legislature plainly had in view. We think that the statute is not made inapplicable by its reference to “two or more organizations, trades, or businesses.””
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.