Stemkowski v. Commissioner’s Empirical Analysis
1982
Citation profile
11 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 43 later decisions — most recently August 2020 · most notably Kross v. Western Electric Co. (1983), Casanova Co. v. Commissioner (1986)
11 federal appellate · 1 district · 2 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
Applies 26 U.S.C. § 162 · 26 U.S.C. § 262 · 26 U.S.C. § 274 · 26 U.S.C. § 7482 · 26 U.S.C. § 871 · 26 U.S.C. § 873 · 8 U.S.C. § 1101 (§ 101 of the Immigration and Nationality Act of 1952 (McCarran-Walter))
Relies on Inwood Laboratories, Inc. v. Ives Laboratories, Inc. · Commissioner of Internal Revenue v. Flowers · Yi Au Lau v. United States Immigration & Naturalization Service · Commissioner of Internal Revenue v. F Tellier · Commissioner of Internal Revenue v. Lincoln Savings and Loan Association
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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We say “supposed” because the parties agreed that this case and Hanna v. Commissioner [ 76 T.C. 252 (1981)] (T.C. No. 3485-76), which were consolidated for briefing, trial, and opinion, would dispose of 41 other hockey players’ cases before the Tax Court. But Hanna is currently on appeal to the Fourth Circuit (No. 81-2122), which may take a different view of one or more aspects of the case than we do. It is not clear from the record whether the consolidation agreement was intended to apply only to disposition in the Tax Court, or to proceedings beyond the Tax Court as well. In any event, the Tax Court entered an order suspending decisions in the 41 other cases until the decisions in the instant case and Hanna have become final.”
4 later decisions quote this exact passage · from the majority“The Commissioner erred in refusing to exclude from the gross income of the Plaintiff, certain foreign income claimed in accordance with the provisions of IRC secs. 861(a)(3) and 862(a)(3), and in accordance with the Treasury Regulations Sec. 1.861 — 4(b) in the amount of $3,309.00, $3,361.00, and $-0- for the three years, respectively. Plaintiff’s contract of employment requires the performance of the personal services for which he is compensated by his employer partly within and partly outside the United States. Since an accurate method for allocating or segregating his compensation for personal services performed in the United States cannot be made, the only authorized method of allocation is on a time basis pursuant to Treasury Regulations Sec. 1.861-4(b)____”
1 later decision quote this exact passage · from the majority“[t]here was no evidence that Stemkowski was required to follow any mandatory conditioning program or was under any club supervision during the off-season. He was required to observe, if anything, only general obligations, applicable as well throughout the year, to conduct himself with loyalty to the club and the league and to participate only in approved promotional activities.”
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.