Grant v. Commissioner’s Empirical Analysis
1985
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 41 later decisions — most recently April 2020 · most notably Cramer v. Commissioner (1993), Rokke v. Commissioner of Internal Revenue (1993)
5 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
Applies 26 U.S.C. § 7805
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. South Texas Lumber Co · Bob Jones University v. United States · United States v. Correll · United States v. Cartwright
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) the length of time the house was occupied by the individual as his residence before placing it on the market for sale; (2) whether the individual permanently abandoned all further personal use of the house; (3) the character of the property (recreational or otherwise); (4) offers to rent; and (5) offers to sell.”
1 later decision quote this exact passage“Charitable, etc. contributions and gifts; allowance of deductions...(g) Contributions of services. No deduction is allowable under section 170 for a contribution of services.”
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.