Aboussie v. United States’s Empirical Analysis
779 F.2d 424 · 1985
Citation profile
18 federal appellate ·
How this case has been cited
Cited by 43 later decisions — most recently December 2010 · most notably Waddell v. Commissioner (1986), Hardy v. Commissioner (1989)
18 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
Applies 26 U.S.C. § 162 · 26 U.S.C. § 163 · 26 U.S.C. § 167 · 26 U.S.C. § 189 · 26 U.S.C. § 195 · 26 U.S.C. § 212 · 26 U.S.C. § 263 (Interest Equalization Tax Act) · 26 U.S.C. § 266
Relies on Commissioner of Internal Revenue v. Idaho Power Company · Goodwin v. Commissioner · Columbia Park Liquors, Inc., Appeal Of · Bennett Paper Corporation and Subsidiaries v. Commissioner of Internal Revenue · Wilkerson 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 43 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“advanced to the extent necessary to establish the nature of its business operations.”
2 later decisions quote this exact passage · from the majority“start the business operation for which it was organized.”
1 later decision quote this exact passage · from the majority“engaged in carrying on any trade or business,”
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.