Rafferty v. Commissioner’s Empirical Analysis
1970
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently June 1997
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. § 355
Relies on Gregory v. Helvering · Gideon v. Cochran · Lewis v. Commissioner · Estate of Parshelsky v. Commissioner · Bonsall 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for purposes of section 355, a trade or business consists of a specific existing group of activities being carried on for the purpose of earning income or profit from only such group of activities, and the activities included, in such group must include every operation which forms a part of, or a step in, the process of earning income or profit from such group. Such group of activities ordinarily must include the collection of income and the payment of expenses. * * * [Emphasis supplied.]”
1 later decision quote this exact passage · from the majoritye.g. King v. Commissioner“) -- (i) distributes to a shareholder, with respect to its stock, or (ii) distributes to a security holder, in exchange for its securities, solely stock or securities of a corporation (referred to in this section as”
1 later decision quote this exact passage · from the majority“The ownership and operation of land or buildings all or substantially all of which are used and occupied by the owner in the operation of a trade or business, or”
1 later decision quote this exact passage · from the majority
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.