Kreider v. Commissioner’s Empirical Analysis
1985
Citation profile
11 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 27 later decisions — most recently April 2009 · most notably Gehl Co. v. Commissioner (1986), Illinois Power Co. v. Commissioner (1986)
11 federal appellate · 1 district · 2 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. § 6213 · 26 U.S.C. § 7482
Relies on Hormel v. Helvering · Commissioner of Internal Revenue v. South Texas Lumber Co · Cruz v. Hauck · United States v. Correll · Oliphant v. Suquamish Indian Tribe
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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"[f]or purposes of section 1348 and the regulations thereunder, the term ‘earned income’ ... includes ... [w]ages, salaries, professional fees, bonuses, amounts includible in gross income under section 83, commissions on sales or on insurance premiums, tips, and other amounts received, actually or constructively, as compensation for personal services actually rendered regardless of the medium or basis of payment.... The term also does not include amounts received for refraining from rendering personal services or engaging in competitive activity or amounts received as consideration for the cancellation of an employment contract.””
1 later decision quote this exact passage · from the majority“intent of the parties and economic realities [as outlined in Wilson Athletic Goods ] is not at all inconsistent with approval of the strong proof standard, since the strong proof standard focuses on the same factors.”
1 later decision quote this exact passage · from the majority“is seeking to establish that the parties intended something other than what is specifically stated in their contract [in the 7th Circuit] * * * the strong proof standard applies”
1 later decision 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.