Newberry v. Commissioner’s Empirical Analysis
1981
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently June 2019 · most notably Schelble v. Commissioner (1997), Gump v. United States (1996)
6 federal appellate ·
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 South Dakota v. Nebraska · Primuth v. Commissioner · Central Illinois Public Service Co. v. United States · Shay v. United States · Kelley v. Board of Education of Nashville
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“gross income derived by an individual from any trade or business carried on by such individual, less the deductions allowed by this subtitle which are attributable to such trade or business”
8 later decisions quote this exact passage“there must be a nexus between the income received and a trade or business that is, or was, actually carried on.”
8 later decisions quote this exact passage“any income must arise from some actual (whether present, past, or future) income-producing activity of the taxpayer”
3 later decisions quote this exact passagee.g. Koszewa v. Commissioner · Milligan
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.