Roubik v. Commissioner’s Empirical Analysis
1969
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 31 later decisions — most recently December 2016 · most notably Zmuda v. Commissioner (1982), Achiro v. Commissioner (1981)
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
Relies on Gregory v. Helvering · Moline Properties, Inc. v. Commissioner · Morrissey v. Commissioner · National Investors Corp. v. Hoey · United States v. Empey
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.
“simply did not put flesh on the bones of the corporate skeleton, irrespective of the question of its legal existence under local law.”
1 later decision quote this exact passage · from the concurrence“became operative in any meaningful sense.”
1 later decision 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.