Roccaforte v. Commissioner’s Empirical Analysis
1981
Citation profile
31
cited by 31 later decisions
February 1991
most recently cited
7 federal appellate ·
Relationships
Relies on Moline Properties, Inc. v. Commissioner · Cardillo v. United States · Cass v. United States · Radvany v. C. I. R · Strong 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Nominee Conundrum: The Live Dummy is Dead, but the Dead Dummy Should Live,”
3 later decisions quote this exact passage · from the majority“put forth sufficient evidence to convince us that the acts of the corporation were consistent with the claims of agency. They were careful to endow the corporation with specific indicia of an agency relationship.”
1 later decision quote this exact passage · from the majority“structured in a sufficiently narrow manner to satisfy the National Carbide prescription for a valid corporate agency.”
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.