Elliott v. Commissioner’s Empirical Analysis
1985
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 91 later decisions — most recently August 2017 · most notably Beck v. Commissioner (1985), Rose v. Commissioner (1987)
1 federal appellate ·
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 Knetsch v. United States · Crane v. Commissioner · Golsen v. Commissioner · United States v. Gilmore · Golsen 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 91 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'actual and honest objective of making a profit.'”
3 later decisions quote this exact passage“[a]t some point, the arguments in these highly leveraged tax avoidance (or evasion) schemes must be regarded as 'frivolous or groundless,'”
2 later decisions quote this exact passage“factors which should normally be taken into account”
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.