Grosswald v. Schweiker’s Empirical Analysis
653 F.2d 58 · 1981
Citation profile
9 federal appellate · 1 district ·
How this case has been cited
Cited by 18 later decisions — most recently November 2005
9 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
Applies 26 U.S.C. § 1402 · 26 U.S.C. § 162 · 26 U.S.C. § 23 · 26 U.S.C. § 7852 · 42 U.S.C. § 403 (§ 203 of the Social Security Act of 1935) · 42 U.S.C. § 411 (§ 211 of the Social Security Act of 1935)
Relies on Deputy v. du Pont · Arizona v. California · Snow v. Commissioner · McDowell v. Ribicoff · Stanton 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The theory that a person can be deemed to be carrying on a ‘trade or business’ only if he ‘holds himself out’ to the public by offering goods or services originated in Justice Frankfurter’s concurring opinion in Deputy v. du Pont. . . . Several circuit court and Tax Court cases have developed Justice Frankfurter’s language, which, even though it was a single justice’s opinion, has been taken by at least one commentator to constitute the view of the Supreme Court.... ” 653 F.2d at 59-60 .”
2 later decisions quote this exact passage · from the majority“The theory that a person can be deemed to be carrying on a 'trade or business' only if he 'holds himself out' to the public by offering goods or services originated in Justice Frankfurter's concurring opinion in Deputy v. du Pont.... Several circuit court and Tax Court cases have developed Justice Frankfurter's language, which, even though it was a single justice's opinion, has been taken by at least one commentator to constitute the view of the Supreme Court....”
1 later decision quote this exact passage · from the majority“makes little sense to distinguish between a person who 'holds himself out' to only one employer (and agrees to work for no one else) and a person who 'holds himself out' to more than one employer.”
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.