Ditunno v. Commissioner’s Empirical Analysis

Citation profile

7 federal appellate · 3 district ·

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.

1. “holding one's self out to others as engaged in the selling of goods or services.”

   3 later decisions quote this exact passage
   e.g. Nipper v. Commissioner · Gajewski v. Commissioner

2. “under which it would look to all the facts to determine whether the taxpayer was engaged in a trade or business. Applying that test, the Ditunno court found that the taxpayer--a full-time gambler like Gajewski--was engaged in a trade or business, and therefore that his gambling losses were not subject to the minimum tax. 5 The court below ruled that the present case was indistinguishable from Ditunno and entered judgment that no tax was owing. T.C. Memo. 1983-133 (March 14, 1983). This appeal followed. DISCUSSION 6 The phrase”

   1 later decision quote this exact passage · from the concurrence
   e.g. Gajewski v. Commissioner

3. “I know of no case (and my research has not produced any) where a taxpayer did not deal with third parties, i.e., hold himself out, and was nevertheless found to be carrying on a trade or business.”

   1 later decision quote this exact passage · from the concurrence
   e.g. Estate of Cull v. Commissioner