Garrison v. Commissioner’s Empirical Analysis
1986
Citation profile
8
cited by 8 later decisions
March 1995
most recently cited
2 federal appellate ·
Relationships
Relies on Huntsberry v. Commissioner · Snyder v. United States · Faura 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“while congressional action was directed primarily at motion picture shelters, there is no evidence that the legislative purpose was aimed exclusively at tax shelter activity.”
1 later decision quote this exact passage“Since petitioner is an individual who incurred expenditures attributable to the writing of a book, those production costs clearly fall within the ambit of section 280.”
1 later decision quote this exact passage“capitalized and deducted over the life of the income stream generated from the production activity.”
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.