Roemer v. Commissioner’s Empirical Analysis
1977
Citation profile
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 163 · 26 U.S.C. § 7805
Relies on Gregory v. Helvering · Goldstein v. Commissioner of Internal Revenue · Mayerson v. Commissioner · Goldstein v. Commissioner · Sandor 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“To continue the farming operations on the [properties] and to conduct these operations in a good and farmer-like manner. Lessee [Walgro] shall not, however, be liable for the consequences of any force majeure, which shall be defined as any cause not within Lessee's reasonable control, such as an act of God (e.g., lightning; fire; extraordinary drought, flood, or freezing; earthquake; epidemic, etc.); a riot or labor disturbance; a governmental act or decree; etc.”
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.