Cook v. Commissioner’s Empirical Analysis

Citation profile

9 federal appellate ·

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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “presumption would not be available in any cases where the trades were fictitious, prearranged, or otherwise in violation of the rules of the exchange in which the dealer is a member.”

   4 later decisions quote this exact passage · from the concurrence
   e.g. Charles S. Lerman and Barbara Lerman, Cross-Appellants at No. 90-1835 at No. 90-1813 v. Commissioner of Internal Revenue, at No. 90-1813 Cross-Appellee at No. 90-1835. Joseph L. Fraites and Evelyn Fraites, Cross-Appellants at No. 90-1836 at No. 90-1814 v. Commissioner of Internal Revenue, at No. 90-1814 Cross-Appellee at No. 90-1836. Dwight B. Massey and Joann v. Massey, Cross-Appellants at No. 90-1837 at No. 90-1815 v. Commissioner of Internal Revenue, at No. 90-1815 Cross-Appellee at No. 90-1837 · Fox v. Commissioner

2. “[f]or purposes of subsection (a), [which covers pre-1982 straddle transactions], any loss incurred by a commodities dealer in the trading of commodities shall be treated as a loss incurred in a trade or business.”

   2 later decisions quote this exact passage · from the concurrence
   e.g. Gardner v. Commissioner · Horn v. Commissioner

3. “inherent difficulty in distinguishing tax-motivated straddle transactions from profit-motivated straddle transactions....”

   2 later decisions quote this exact passage · from the concurrence
   e.g. Charles S. Lerman and Barbara Lerman, Cross-Appellants at No. 90-1835 at No. 90-1813 v. Commissioner of Internal Revenue, at No. 90-1813 Cross-Appellee at No. 90-1835. Joseph L. Fraites and Evelyn Fraites, Cross-Appellants at No. 90-1836 at No. 90-1814 v. Commissioner of Internal Revenue, at No. 90-1814 Cross-Appellee at No. 90-1836. Dwight B. Massey and Joann v. Massey, Cross-Appellants at No. 90-1837 at No. 90-1815 v. Commissioner of Internal Revenue, at No. 90-1815 Cross-Appellee at No. 90-1837 · Lerman v. Commissioner