Evans v. Commissioner’s Empirical Analysis
1967
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 61 later decisions — most recently November 2020 · most notably Reiff v. Commissioner (1981), Frank J. Evans and Margueritte A. Evans v. Commissioner of Internal Revenue (1969)
4 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. § 48
Relies on United States v. American Trucking Associations · Commissioner of Internal Revenue v. South Texas Lumber Co · Coady v. Commissioner · Prassinos v. District Director, Immigration & Naturalization Service · Madison Newspapers, 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 61 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“used as an integral part of * * * furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services”
2 later decisions quote this exact passage · from the majority“in order to find that these activities constitute another trade or business of the petitioners, it would have to be shown that these activities earned a substantial amount of income, separate from the trailer park rental fees, and that there was a good faith intention of making a profit from them in and of themselves. * * *”
1 later decision quote this exact passage · from the majoritye.g. Grow v. Commissioner“by a person engaged in a trade or business of furnishing any such service .”
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.