Boswell v. Commissioner’s Empirical Analysis
1988
Citation profile
15
cited by 15 later decisions
November 1993
most recently cited
2 federal appellate ·
Relationships
Relies on Helvering v. National Grocery Co. · Freytag v. Commissioner · Sochin v. Commissioner · Miller v. Commissioner of Internal Revenue · Glass 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if such position is part of a transaction entered into for profit”
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.