Robinson v. Commissioner’s Empirical Analysis
1982
Citation profile
How this case has been cited
Cited by 25 later decisions — most recently November 2018 · most notably Cristea v. Commissioner (1985), Ortega v. Comm'r (2009)
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 Welch v. Helvering · Sharon v. Commissioner · Sharon v. Commissioner · Weiszmann v. Commissioner · Davis 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“made by an individual for education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business.”
4 later decisions quote this exact passage · from the dissent“the education in question qualifies the taxpayer to perform significantly different tasks and activities than he or she could perform prior to the education;”
1 later decision quote this exact passage“all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business”
1 later decision quote this exact passagee.g. Ray v. Comm'r
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.