Cherin v. Commissioner’s Empirical Analysis
1987
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 142 later decisions — most recently June 2013 · most notably Rybak v. Commissioner (1988), McCrary v. Commissioner (1989)
11 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 Knetsch v. United States · Frank Lyon Co. v. United States · Dreicer v. Commissioner · Fruit Growers Exp. Co. v. Brotherhood Ry. Carmen of U. S. And Canada, Ry. Employees' Dept., Afl-Cio · Rice's Toyota World, Inc. 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 142 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“when the transaction is carefully conceived and planned in accordance with standards applicable to the particular industry, so that judged by those standards the hypothetical reasonable businessman would make the investment.”
4 later decisions quote this exact passage · from the majority“[w]e have never held that the mere presence of an individual's profit objective will require us to recognize for tax purposes a transaction which lacks economic substance.”
2 later decisions quote this exact passage · from the majority“(an underpayment of at least $ 1,000) in any taxable year”
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.