Faulconer v. Commissioner’s Empirical Analysis
1984
Citation profile
79 federal appellate · 1 district ·
How this case has been cited
Cited by 137 later decisions — most recently March 2023 · most notably Antonides v. Commissioner (1990), Thomas v. Commissioner (1986)
79 federal appellate · 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 United States v. United States Gypsum Co. · Welch v. Helvering · Commissioner of Internal Revenue v. Duberstein D Stanton · Gregory v. Helvering · United States v. Parke, Davis & Co.
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 137 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A finding is clearly erroneous when, although there is evidence to support it, on the entire evidence the reviewing court is left with the definite and firm conviction that a mistake has been committed.”
17 later decisions quote this exact passage · from the majority“[t]he determination whether an activity is engaged in for profit is to be made by reference to objective standards, taking into account all of the facts and circumstances of each case. Although a reasonable expectation of profit is not required, the facts and circumstances must indicate that the taxpayer entered into the activity, or continued the activity, with the objective of making a profit.... In determining whether an activity is engaged in for profit, greater weight is given to objective facts than to the taxpayer’s mere statement of his intent.”
10 later decisions quote this exact passage · from the majority“Elements of personal pleasure or recreation. The presence of personal motives in carrying on of [sic] an activity may indicate that the activity is not engaged in for profit, especially where there are recreational or personal elements involved. On the other hand, a profit motivation may be indicated where an activity lacks any appeal other than profit. It is not, however, necessary that an activity be engaged in with the exclusive intention of deriving a profit or with the intention of maximizing profits. •For example, the availability of other in-■v^ments which would yield a higher return, or which would be more likely to be profitable, is not evidence that an activity is not engaged in for profit. An activity will not be treated as not engaged in for profit merely because the taxpayer has purposes or motivations other than solely to make a profit. Also, the fact that the taxpayer derives personal pleasure from engaging in the activity is not sufficient to cause the activity to be classified as not engaged in for profit if the activity is in fact engaged in for profit as evidenced by other factors whether or not listed in this paragraph. 26 C.F.R. § 1.183-2 (9).”
4 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.