Schwartz v. Commissioner’s Empirical Analysis
1978
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently August 2015 · most notably Magnon v. Commissioner (1980), Boser v. Commissioner (1981)
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
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Corn Products Refining Company v. Commissioner of Internal Revenue · Putnam v. Commissioner · Sachs v. Commissioner · Chemical Bank New York Trust Co. v. Kheel
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“justify our concluding that there was a sufficient nexus between the educational expenditures and petitioner's trade or business.”
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.