Portland Golf Club v. Commissioner’s Empirical Analysis
1990
Citation profile
32 federal appellate · 3 district · 3 state decisions
How this case has been cited
Cited by 93 later decisions (1 by the Supreme Court) — most recently October 2018 · most notably Southgate Master Fund, L.L.C. ex rel. Montgomery Capital Advisors, LLC v. United States (2011), Sierra Club Inc. v. Commissioner Internal Revenue Service (1996)
32 federal appellate · 3 district · 3 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.
Appellate journey
reviewedNorth Ridge Country Club v. Commissioner Internal Revenue Service (from Ninth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 183 · 26 U.S.C. § 501 · 26 U.S.C. § 512
Relies on Helvering v. Horst · Flint v. Stone Tracy Co. · Commissioner of Internal Revenue v. P Groetzinger · Whipple v. Commissioner · Maryland v. Craig
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 93 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business”
4 later decisions quote this exact passage · from the majority“only if the nonmember sales were undertaken with an intent to profit.”
2 later decisions quote this exact passage · from the majority“for the production or collection of income.”
2 later decisions quote this exact passage · from the concurrence
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.