Schooler v. Commissioner’s Empirical Analysis
1977
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 51 later decisions — most recently October 2020 · most notably 117 Fed. Cl. 228 - Free-Pacheco v. United States (2014), Brockman v. Commissioner Internal Revenue Service (1988)
1 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. § 165
Relies on Cohan v. Commissioner · Gotthelf v. Commissioner · William F. Sanford v. Commissioner of Internal Revenue · Sanford v. Commissioner · Roberts 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 51 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“permanent books of account or records * * * as are sufficient to establish the amount of gross income, deductions, credits, or other matters required to be shown by such person in any return of such tax or information.”
5 later decisions quote this exact passage · from the majority“Losses from wagering transactions * * * only to the extent of the gains from such transactions.”
2 later decisions quote this exact passage“simply insufficient evidence to indicate that his losses for the year exceeded his winnings.”
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.