Rafter v. Commissioner’s Empirical Analysis
1973
Citation profile
How this case has been cited
Cited by 26 later decisions — most recently April 2019 · most notably Lare v. Commissioner (1974), Johnson v. Commissioner (1979)
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 42 U.S.C. § 1983 (Civil Rights Act of 1871 / Section 1983 (Ku Klux Klan Act))
Relies on Commissioner of Internal Revenue v. Heininger · United States v. Gilmore · Bingham's Trust v. Commissioner of Internal Revenue · Kornhauser v. United States · Woodward 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“While both sections refer to the same kinds of deductible expenses, this latter section makes those deductions allowable with respect to income-producing or profit-seeking activities which do not constitute a trade or business. United States v. Gilmore , 372 U.S. 39 , 44-45 (1963) ; Trust of Bingham v. Commissioner , 325 U.S. 365 , 374 (1945) ; Rafter v. Commissioner , 60 T.C. 1 , 8 (1973) , affd. 489 F.2d 752 (2d Cir. 1974) , cert. denied 419 U.S. 826 (1974) . The purpose of the two sections was”
1 later decision quote this exact passage · from the majority“the issues stated, the defenses asserted, and the ulterior objectives, if any, of the litigation.”
1 later decision quote this exact passage · from the majority“proceeded under a lawful authorization or at least the color of legal authority,”
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.