Resnik v. Commissioner’s Empirical Analysis
1976
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 40 later decisions — most recently June 2000 · most notably Brannen v. Commissioner (1984), Ewing v. Commissioner (1988)
2 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
Applies 26 U.S.C. § 701 · 26 U.S.C. § 703
Relies on Commissioner of Internal Revenue v. Court Holding Co · Commissioner v. Hansen · United States v. Basye · Heiner v. Mellon · G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal Revenue
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“first look at the partnership level to ascertain whether the prepayment of interest results in a distortion of income”
1 later decision quote this exact passage“There shall be allowed as a deduction all interest paid or accrued within the taxable year on indebtedness.”
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.