Leamy v. Commissioner’s Empirical Analysis
1985
Citation profile
How this case has been cited
Cited by 46 later decisions — most recently December 2016 · most notably Noyce v. Commissioner (1991), Schroeder v. Commissioner (1989)
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 Welch v. Helvering · Dreicer v. Commissioner · Fruit Growers Exp. Co. v. Brotherhood Ry. Carmen of U. S. And Canada, Ry. Employees' Dept., Afl-Cio · Bessenyey v. Commissioner · Bessenyey 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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“reaped the income from petitioners' activities, and yet paid none of petitioners' expenses and nothing for petitioners' efforts in producing the income.”
1 later decision quote this exact passage“when the education maintains or improves the skills required by an individual in his or her employment or other trade or business”
1 later decision quote this exact passage“To be in a trade or business one must intend to make a profit.”
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.