Groetzinger v. Commissioner’s Empirical Analysis
1984
Citation profile
2 federal appellate · 3 district ·
How this case has been cited
Cited by 37 later decisions (1 by the Supreme Court) — most recently July 2019 · most notably Commissioner of Internal Revenue v. P Groetzinger (1987), Bokum v. Commissioner (1990)
2 federal appellate · 3 district ·
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 Deputy v. du Pont · Higgins v. Commissioner · Golsen v. Commissioner · Whipple v. Commissioner · Snow 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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The proper test of whether an individual is carrying on a trade or business requires an examination of all the facts involved in each case.”
1 later decision quote this exact passage“supports our conclusion that the question is inherently one of fact, as the Supreme Court announced in Higgins. As one court stated:”
1 later decision quote this exact passage“which are attributable to a trade or business carried on by the taxpayer.”
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.