Rocco v. Commissioner’s Empirical Analysis
1972
Citation profile
Relationships
Relies on Illinois ex rel. Kennedy v. Hurley · Mayson Mfg. Co. v. Commissioner · Grenada Industries, Inc. v. Commissioner · Grenada Industries, Inc. v. Commissioner · Asiatic Petroleum Co. v. Commissioner of Internal Revenue
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In determining the value of services rendered by a shareholder, consideration shall be given to all the facts and circumstances of the business, including the managerial responsibilities of the shareholder, and the amount that would ordinarily be paid in order to obtain comparable services from a person not having an interest in the corporation. * * * [Sec. 1.1375-3(a), Income Tax Regs.]”
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.