Van Kalker v. Commissioner’s Empirical Analysis
1983
Citation profile
9
cited by 9 later decisions
February 1989
most recently cited
3 federal appellate ·
Relationships
Relies on Kennedy v. Commissioner · Kennedy v. Commissioner · Cook v. United States · Moore v. Commissioner · Bruno 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The need for liquid assets to defray current operating expenses may be a factor in determining the materiality of capital as an income-producing factor.”
1 later decision quote this exact passage“by an individual whose personal efforts created such property.”
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.