Markosian v. Commissioner’s Empirical Analysis
1980
Citation profile
8 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 152 later decisions — most recently June 2020 · most notably Zmuda v. Commissioner (1984), Zmuda v. Commissioner (1982)
8 federal appellate · 1 district · 1 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
Relies on Gregory v. Helvering · Helvering v. Clifford · Vercio v. Commissioner · Wesenberg v. Commissioner · Furman v. Commissioner of Internal Revenue
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 152 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When the form of the transaction has not, in fact, altered any cognizable economic relationships, we will look through that form and apply the tax law according to the substance of the transaction. Furman v. Commissioner , 45 T.C. 360 (1966) , affd. per curiam 381 F.2d 22 (5th Cir. 1967) .”
15 later decisions quote this exact passage“conveys no interest of any kind in the Trust assets, management or control thereof.”
7 later decisions quote this exact passage“emoluments as distributed by the action of The Trustees and nothing more.”
6 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.