Gentile v. Commissioner’s Empirical Analysis
1975
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 36 later decisions (1 by the Supreme Court) — most recently October 2013 · most notably Commissioner of Internal Revenue v. P Groetzinger (1987), Gestrich v. Commissioner (1980)
7 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 Deputy v. du Pont · Flint v. Stone Tracy Co. · Higgins v. Commissioner · Bessenyey v. Commissioner · Snow 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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“he neither provided nor held himself out as a provider of any goods or services to any other person.”
2 later decisions quote this exact passage“The Tax Court subsequently reversed itself, again in a case involving nearly identical facts, and rejected the proposition that the offering of goods or services to others was an absolute prerequisite to characterization of activities as a”
1 later decision quote this exact passage“carrying on any trade or business, within the contemplation of Sec. 23(a) [precursor to Section 62(1) ], involves holding one's self out to others as engaged in the selling of goods or services. This the taxpayer did not do.”
1 later decision 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.