Benz v. Commissioner’s Empirical Analysis
1974
Citation profile
10 federal appellate ·
How this case has been cited
Cited by 158 later decisions — most recently June 2019 · most notably Dreicer v. Commissioner (1982), Golanty v. Commissioner (1979)
10 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 Gordon v. United States · Bessenyey v. Commissioner · Bessenyey v. Commissioner · Sabelis v. Commissioner · Mercer 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 158 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) the deductions which would be allowable under this chapter for the taxable year without regard to whether or not such activity is engaged in for profit, and (2) a deduction equal to the amount of the deductions which would be allowable under this chapter for the taxable year only if such activity were engaged in for profit, but only to the extent that the gross income derived from such activity for the taxable year exceeds the deductions allowable by reason of paragraph (1).”
3 later decisions quote this exact passage“activity * * * not engaged in for profit”
3 later decisions quote this exact passage“[T]he goal must be to realize a profit on the entire operation, which presupposes not only future net earnings but also sufficient net earnings to recoup the losses which have meanwhile been sustained in the intervening years.”
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.