Canada v. Commissioner’s Empirical Analysis
1984
Citation profile
1 federal appellate ·
Relationships
Relies on Wisconsin v. Yoder · United States v. Seeger · United States v. Lee · Better Business Bureau of Washington, D. C., Inc. v. United States · Founding Church of Scientology v. United States
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“single * * * [nonexempt] purpose, if substantial in nature, will destroy the exemption regardless of the number or importance of truly * * * [exempt] purposes.”
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.