Christian Stewardship Assistance, Inc. v. Commissioner’s Empirical Analysis
1978
Citation profile
How this case has been cited
Cited by 26 later decisions — most recently January 2004 · most notably Copyright Clearance Center, Inc. v. Commissioner (1982), American Campaign Academy v. Commissioner (1989)
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 Chevron Oil Co. v. Huson · Better Business Bureau of Washington, D. C., Inc. v. United States · B.S.W. Group, Inc. v. Commissioner · Hancock Academy of Savannah, Inc. v. Commissioner · American Institute for Economic Research v. United States
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“An organization will be regarded as 'operated exclusively' for one or more exempt purposes only if it engages primarily in activities which accomplish one or more of such exempt purposes specified in section 501(c)(3) .”
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.