Steffen v. Commissioner’s Empirical Analysis
1978
Citation profile
2 federal appellate · 1 state decisions
How this case has been cited
Cited by 10 later decisions — most recently November 2002
2 federal appellate · 1 state decisions
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 Moline Properties, Inc. v. Commissioner · Klein v. Board of Tax Supervisors · Commissioner v. Gordon · Owens v. Commissioner · Anderson 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“as an employee Dr. Steffen had no legal interest in the accounts receivable.”
2 later decisions quote this exact passage“The accounts receivable do not represent the services which the employees have rendered the Corporation, but, rather, the services that the Corporation, through its employees, has rendered to others. In other words, the accounts receivable are obligations owed to the Corporation, not obligations owed by the Corporation to its employees. This distinction may be blurred in a closely held professional service corporation because of the dual role of the employee-stockholders, but it must nevertheless be recognized.”
1 later decision quote this exact passage“simply that it considered the value of its accounts receivable in arriving at the amount it paid him.”
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.