Gino v. Commissioner’s Empirical Analysis
1973
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 33 later decisions — most recently April 2000 · most notably Browne v. Commissioner (1980), George W. Gino and Emilie R. Gino v. Commissioner of Internal Revenue (1976)
3 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
Relies on Cohan v. Commissioner · International Artists, Ltd. v. Commissioner · Marlin v. Commissioner · Dennehy v. Commissioner · Fugate v. United States
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The obvious difficulty with an allocation of business use as a percentage of total hours of availability for use rather than total hours of use, is the erroneous and distorting assumption that a dual-use facility is not, when unused, just as much available for business as it is for nonbusiness use. * * * [Gino v. Commissioner, 60 T.C. at 315 .]”
1 later decision quote this exact passage“only if the major portion of the activities during such period is of a nature which directly maintains or improves skills required by the individual in such employment or other trade or business”
1 later decision quote this exact passagee.g. Cole v. Commissioner“only to the extent such expenditures are attributable to a period of travel that is directly related to the duties of the individual in his employment or other trade or business”
1 later decision quote this exact passagee.g. Cole v. Commissioner
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.