← 930 F.2d 372 - Diamond v. Commissioner

Diamond v. Commissioner’s Empirical Analysis

1991

Citation profile

cited by 58 later decisions

September 2011

most recently cited

20 federal appellate ·

How this case has been cited

Cited by 58 later decisions — most recently September 2011 · most notably Krause v. Commissioner (1992), United States v. Al-Talib (1995)

20 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

Applies 26 U.S.C. § 174

Relies on Snow v. Commissioner · Spellman v. Commissioner · Green v. Comm'r · Diamond 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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

“An entity with no control over activities in which it invests is more properly classified as an investor and cannot be engaged in a trade or business in connection with those activities.”
4 later decisions quote this exact passage
e.g. Cactus Wren Jojoba, Ltd. v. Commissioner · Software 16 v. Commissioner
“[S]ince the decision in Snow, a taxpayer need not be engaged in a trade or business at the time of expenditure in order to qualify for a deduction under section 174(a)(1), because that provision was intended to encourage high technology start-up ventures ... 'the taxpayer must still be engaged in a trade or business at some time....' Green v. Commissioner, 83 T.C. 667, 686 (1984) (emphasis in original).”
3 later decisions quote this exact passage
e.g. Smith v. Commissioner · Dean B. Smith and Irma Smith v. Commissioner of Internal Revenue
“[u]nder the applicable standard of review, it cannot be said that the findings of the Tax Court are clearly erroneous”
3 later decisions quote this exact passage
e.g. Lewin v. Commissioner · Nathan Lewin, a Partner Other Than the Tax Matters Partner, and I-Tech R & D Limited Partnership v. Commissioner of Internal Revenue

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.