Erickson v. Commissioner’s Empirical Analysis
1979
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 27 later decisions — most recently October 2020 · most notably Foster v. Commissioner (1985), Foster v. Comm'r (1983)
9 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
Applies 26 U.S.C. § 1033 · 26 U.S.C. § 116 · 26 U.S.C. § 274 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983) · 26 U.S.C. § 7482
Relies on United States v. United States Gypsum Co. · Whipple v. Commissioner · Trent v. Commissioner · Ashby v. Commissioner · Noland 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]he Commissioner has broad discretion under section 482, and neither we nor the Tax Court will countermand his decision unless the taxpayer shows it to be unreasonable, arbitrary or capricious.”
2 later decisions quote this exact passage · from the majority“if he determines that such ... allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such ... businesses.”
2 later decisions quote this exact passage · from the majority“any activity which is of a type generally considered to constitute entertainment, amusement, or recreation”
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.