Newman v. Commissioner’s Empirical Analysis
902 F.2d 159 · 1990
Citation profile
11 federal appellate · 2 district ·
How this case has been cited
Cited by 20 later decisions — most recently September 2015
11 federal appellate · 2 district ·
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
Applies 26 U.S.C. § 46
Relies on Pullman-Standard v. Swint · Commissioner of Internal Revenue v. Duberstein D Stanton · Gregory v. Helvering · Frank Lyon Co. v. United States · Helvering v. Lazarus
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“when a taxpayer chooses to conduct his business in a certain form, 'the tax collector may not deprive him of the incidental tax benefits flowing therefrom, unless it first be found to be but a fiction or a sham.'”
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.