Reading v. Commissioner’s Empirical Analysis
1978
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 63 later decisions — most recently May 2020 · most notably Rowlee v. Commissioner (1983), Abrams v. Commissioner (1984)
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. Glenshaw Glass Company · Eisner v. Macomber · Chas Steward Mach Co v. Davis · United States v. Gilmore · Helvering v. Davis
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 63 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“One's gain, ergo his 'income,' from the sale of his labor is the entire amount received therefor without any reduction for what he spends to satisfy his human needs”
8 later decisions quote this exact passage · from the majority“is an essential element of income, compare Conner v. United States , 303 F. Supp. 1187 (S.D. Tex. 1969) , affd., revd., and remanded 439 F.2d 934 (5th Cir. 1971) , with McGuire v. United States , an unreported case ( N.D. Cal. 1970, 25 AFTR2d 1127 , 70-1 USTC par. 9384), we would still face the problem of defining what constitutes”
1 later decision quote this exact passagee.g. Siegel v. Comm'r“cost of goods sold” concept — essentially its failure to acknowledge the difference between people and property — may be shown. The”
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.