Chapman v. Commissioner’s Empirical Analysis
1967
Citation profile
1 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 53 later decisions (1 by the Supreme Court) — most recently May 2021 · most notably St. Martin Evangelical Lutheran Church v. South Dakota (1981), Hynes v. Commissioner (1980)
1 federal appellate · 1 district · 2 state decisions
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. § 101
Relies on Commissioner of Internal Revenue v. Heininger · Boehm v. Commissioner · Schulz v. Commissioner · De La Salle Institute v. United States · Bennett's Travel Bureau, Inc. 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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.”
1 later decision quote this exact passage“'church' implies that an otherwise qualified organization bring people together as the principal means of accomplishing its purpose.”
1 later decision quote this exact passage · from the concurrence“every church may be a religious organization, every religious organization is not per se a church.”
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.