Coleman v. Commissioner’s Empirical Analysis
1986
Citation profile
4 federal appellate · 1 state decisions
How this case has been cited
Cited by 71 later decisions — most recently April 2007 · most notably Taube v. Commissioner (1987), Segel v. Commissioner (1987)
4 federal appellate · 1 state decisions
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 Deputy v. du Pont · Knetsch v. United States · Frank Lyon Co. v. United States · Helvering v. Lazarus · Brannen 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 71 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the taxpayer may have less freedom than the Commissioner to ignore the transactional form that he has adopted.”
2 later decisions quote this exact passage“was clearly paid for the right to participate in the contingent benefits hopefully to be derived from the future use of the equipment at a point of time when that use was at best speculative * * *.”
1 later decision quote this exact passage · from the majority“A significant element in determining ownership is the location of title to the property.”
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.