Speca v. Commissioner’s Empirical Analysis
1980
Citation profile
5 federal appellate · 1 district ·
How this case has been cited
Cited by 19 later decisions — most recently January 2015
5 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
Relies on Guinness v. United States · Wilson v. Commissioner · Anderson v. Commissioner · Duarte v. Commissioner · Beirne 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'[C]ommand over property or enjoyment of its economic benefits' * * *, which is the mark of true ownership, is a question of fact to be determined from all of the attendant facts and circumstances.”
2 later decisions quote this exact passage · from the majority“The issue of shareholder status in Subchapter S corporations is not a new one.”
2 later decisions 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.