Law v. Commissioner’s Empirical Analysis
1986
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently November 2006 · most notably Rose v. Commissioner (1987), Ronnen v. Commissioner (1988)
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 17 U.S.C. § 101 (§ 101 of the Copyright Act of 1976) · 26 U.S.C. § 465
Relies on Welch v. Helvering · Helvering v. Clifford · Knetsch v. United States · Golsen v. Commissioner · 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“can look for repayment or relief from liability solely to the proceeds generated from the exhibition or disposition of at least a part of the film.”
3 later decisions quote this exact passage“be determined on the basis of his proportionate share of any loss which may be incurred with respect to the production costs of such film.”
3 later decisions quote this exact passage“created primarily for use as public entertainment or for educational purposes.”
2 later decisions 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.