Grunebaum v. Commissioner’s Empirical Analysis
1968
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently June 1995
2 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. § 862 · 26 U.S.C. § 901
Relies on Missouri Pacific Railroad v. United States · International Standard Electric Corp. v. Commissioner · De Nederlandsche Bank v. Commissioner · International Standard Electric Corp. v. Commissioner · International Standard Electric Corp. 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the expenses, losses, and other deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income.”
1 later decision quote this exact passage“designed to prevent the amount of foreign taxes credited from offsetting U.S. tax on the taxpayer's domestic income.”
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.