Frank v. United States’s Empirical Analysis
577 F.2d 93 · 1978
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently May 2009 · most notably Curphey v. Commissioner (1980), Coombs v. Commissioner (1979)
18 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. § 162 · 26 U.S.C. § 170 · 26 U.S.C. § 174 · 26 U.S.C. § 7701
Relies on Commissioner of Internal Revenue v. Flowers · Commissioner of Internal Revenue v. A Stidger · Helvering v. Powers · Hirsch v. Commissioner · Wright v. Hartsell
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“even though the incumbent thereof may serve without compensation, a factor which is ordinarily regarded as a prerequisite to the pursuit of a trade or business.”
2 later decisions quote this exact passage“in order for an activity to be considered a trade or business under Section 162 it must be engaged in for profit.”
2 later decisions quote this exact passage“[t]he term 'trade or business' includes the performance of the functions of a public office”
2 later decisions 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.