Dean v. Commissioner’s Empirical Analysis
1984
Citation profile
1 federal appellate ·
Relationships
Relies on Crane v. Commissioner · Dreicer v. Commissioner · Fruit Growers Exp. Co. v. Brotherhood Ry. Carmen of U. S. And Canada, Ry. Employees' Dept., Afl-Cio · Commissioner v. Tufts · Engdahl 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 59 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“For purposes of this section, the term 'activity not engaged in for profit' means any activity other than one with respect to which deductions are allowable ... under section 162 or ... section 212.”
2 later decisions quote this exact passage · from the majority“there are various approaches which may be taken in establishing whether a purchaser may treat a nonrecourse liability as a bona fide debt.” The approach we follow is the one recently stated in Flowers v. Commissioner, 80 T.C. 914, 942 (1983), as follows: Where both the purchase price and the lesser principal amount of the nonrecourse note which makes up a portion of such purchase price unreasonably exceed the value of the property acquired, then no”
1 later decision quote this exact passage · from the majority“The London Switch,” which had final net sales of 37,000, and”
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.