Goodwin v. Commissioner’s Empirical Analysis
1980
Citation profile
9 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 88 later decisions — most recently July 2019 · most notably Brannen v. Commissioner (1984), Antonides v. Commissioner (1988)
9 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
Applies 26 U.S.C. § 701
Relies on Deputy v. du Pont · Commissioner of Internal Revenue v. F Tellier · United States v. Basye · Commissioner of Internal Revenue v. Lincoln Savings and Loan Association · Enoch 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 88 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in the context of section 162, the character of the deductions, i.e., whether they were incurred in the course of a trade or business, must be resolved at the partnership level.”
1 later decision quote this exact passage · from the majority“Although the amount of each fee was computed as a percentage of the loan amount and bore no direct relation to the actual costs of the specific services performed”
1 later decision quote this exact passage · from the majority“has been held to require that the character of the items comprising the partnership income or loss be determined at the partnership level”
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.