Finoli v. Commissioner’s Empirical Analysis
1986
Citation profile
How this case has been cited
Cited by 70 later decisions — most recently October 2003 · most notably Antonides v. Commissioner (1988), Stanley Works v. Commissioner (1986)
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 · New Colonial Ice Co. v. Helvering · Malat v. Riddell · Rogers v. Loether · Dreicer 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 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if such activity is not engaged in for profit, no deduction attributable to such activity shall be allowed under this chapter [sections 1 through 1399] except as provided in this section.”
3 later decisions quote this exact passage“but only to the extent that the gross income derived from such activity for the taxable year exceeds the deductions allowable by reason of”
2 later decisions quote this exact passage“important factors bearing on the taxpayer's true intention.”
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.