Roschuni v. Commissioner’s Empirical Analysis
1965
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently November 2019 · most notably Durovic v. Commissioner (1970), Hoffman v. Comm'r (2002)
5 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. § 117 · 26 U.S.C. § 6037
Relies on Switzer v. Commissioner · Sutor v. Commissioner · Maloy v. Commissioner · Rose v. Commissioner · Williamson 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“shall be included in the gross income of the shareholders”
1 later decision quote this exact passage“See -- Gilbert Hotel, Inc. (Schedule D, Form 1120-S)”
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.