Jackson v. Commissioner’s Empirical Analysis
1986
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 151 later decisions — most recently January 2020 · most notably Jackson v. Commissioner (1989), Levy v. Commissioner (1988)
4 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 United States v. Boyle · Cree v. Goldstein · Higgins v. Commissioner · Crane v. Commissioner · Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue
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 151 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[m]erely acquiring a license to distribute a product within a territory does not place a taxpayer in the trade or business of distributing that product.”
2 later decisions quote this exact passage“are contingent on the productivity, use, or disposition of the franchise”
2 later decisions quote this exact passage“has an interest (other than an interest as a creditor) in such activity.”
2 later decisions quote this exact passage · from the majority
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.