Diaz v. Commissioner’s Empirical Analysis
1978
Citation profile
1 district ·
How this case has been cited
Cited by 32 later decisions — most recently December 2017 · most notably Robinson v. Commissioner (1982), Wassenaar v. Commissioner (1979)
1 district ·
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 Weiszmann v. Commissioner · Davis v. Commissioner · Weiszmann v. Commissioner · Glenn v. Commissioner · Bodley 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If the education qualifies the taxpayer to perform significantly different tasks and activities than he or she could perform prior to the education, then the education qualifies him or her for a new trade or business.”
4 later decisions quote this exact passage · from the majority“was not authorized to assume the complete control and responsibility for the classroom and the instructional activities within it. Moreover, she was not given the primary responsibility for the planning preparation of the instructional activities in the classroom. Accordingly, [we concluded that the taxpayer] did not perform those duties we find essential to the teaching function * * *. Moreover, we do not believe these examples [in sec. 1.162-5(b)(3)(i), Income Tax Regs. ] suggest that a shift from paraprofessional to classroom teacher, with the significant changes in responsibility and control that accompany such a shift, is within the same category as those changes in duties that do involve the same general type of work.”
1 later decision quote this exact passage · from the majority“will lead to qualifying the taxpayer in a new trade or business.”
1 later decision quote this exact passage · from the majoritye.g. Kuh v. Commissioner
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.