Gajewski v. Commissioner’s Empirical Analysis
1983
Citation profile
17 federal appellate · 5 district ·
How this case has been cited
Cited by 37 later decisions (1 by the Supreme Court) — most recently June 2011 · most notably Commissioner of Internal Revenue v. P Groetzinger (1987), Betson v. Commissioner (1986)
17 federal appellate · 5 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
Applies 26 U.S.C. § 1401 · 26 U.S.C. § 165 · 26 U.S.C. § 174 · 26 U.S.C. § 55 · 26 U.S.C. § 56 · 26 U.S.C. § 57 · 26 U.S.C. § 62 · 26 U.S.C. § 6651
Relies on Deputy v. du Pont · Flint v. Stone Tracy Co. · Higgins v. Commissioner · Gordon v. United States · Arizona v. California
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"Sec. 62. Adjusted Gross Income Defined. "For purposes of this subtitle, the term ‘adjusted gross income’ means, in the case of an individual, gross income minus the following deductions: (1) Trade and business deductions. — The deductions allowed by this chapter (other than by part VII of this subchapter) which are attributable to a trade or business carried on by the taxpayer, if such trade or business does not consist of the performance of services by the taxpayer as an employee.””
8 later decisions quote this exact passage · from the majority“"Sec. 56 Imposition of Tax. (a) General Rule. — In addition to the other taxes imposed by this chapter, there is hereby imposed for each taxable year, with respect to the income of every person, a tax equal to 15 percent of the amount by which the sum of the items of tax preference exceeds the greater of— (1) $10,000, or (2) the regular tax deduction for the taxable year (as determined under subsection (c)).“”
4 later decisions quote this exact passage · from the majority“(d) Wagering losses. — Losses from wagering transactions shall be allowed only to the extent of the gains from such transactions.'”
3 later decisions 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.