Lerman v. Commissioner’s Empirical Analysis
1991
Citation profile
26 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 70 later decisions — most recently October 2014 · most notably Pension Benefit Guaranty Corporation v. White Consolidated Industries Inc Ct (1993), Neonatology Associates Pa v. Commissioner of Internal Revenue (2002)
26 federal appellate · 3 district · 1 state decisions
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 28 U.S.C. § 1291
Relies on Missouri v. Continential Insurance Cos. · Gregory v. Helvering · Robertson v. Methow Valley Citizens Council · Commissioner of Internal Revenue v. Court Holding Co · Knetsch v. United States
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 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“simply is not recognized for federal taxation purposes, for better or for worse.”
10 later decisions quote this exact passage · from the majority“for transactions to be recognized for tax purposes they must have economic substance.”
8 later decisions quote this exact passage · from the majority“(a) General Rule — For purposes of the Internal Revenue Code ..., in the case of any disposition of 1 or more positions— (1) which were entered into before 1982 and form part of a straddle, and (2) to which the amendments made by [ERTA] do not apply, any loss from such disposition shall be allowed for the taxable year of the disposition if such loss is incurred in a trade or business, or if such loss is incurred in a transaction entered into for profit though not connected with a trade or business. (b) Loss Incurred in a Trade or Business — For purposes of subsection (a), any loss incurred by a commodities dealer in the trading of commodities shall be treated as a loss incurred in a trade or business.”
4 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.