Oakknoll v. Commissioner’s Empirical Analysis
1978
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 33 later decisions — most recently December 1991 · most notably Stephenson v. Commissioner (1982), Stephenson v. Commissioner (1984)
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
Relies on Morey v. Riddell
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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“corporation, trust, or community chest, fund, or foundation”
2 later decisions quote this exact passage“organization does not meet the organizational test if its articles or the law of the State in which it was created provide that its assets would, upon dissolution, be distributed to its members or shareholders.”
1 later decision quote this exact passage“done nothing to irrevocably commit disposition of the assets to another qualifying charity if the [organization] were to dissolve.”
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.