Saunders v. Commissioner’s Empirical Analysis
2003
Citation profile
Relationships
Applies 26 U.S.C. § 212 · 26 U.S.C. § 469
Relies on Grant v. Commissioner · James Graves and G. Phil Steel v. Harris Corporation Frank Carollo · Bolaris v. Commissioner · Zack v. Commissioner · Ekman 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“depends on the purpose or intention of the individual, as gleaned from all of the facts and circumstances”
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.