Keanini v. Commissioner’s Empirical Analysis
1990
Citation profile
How this case has been cited
Cited by 145 later decisions — most recently July 2020 · most notably Lofstrom v. Comm'r (2005), Sim-Air, USA, Ltd. v. Commissioner (1992)
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
Relies on Dreicer v. Commissioner · Fruit Growers Exp. Co. v. Brotherhood Ry. Carmen of U. S. And Canada, Ry. Employees' Dept., Afl-Cio · Golanty v. Commissioner · Fendler v. Dean Witter Reynolds, Inc · Abramson 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 145 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“actual and honest objective of making a profit.”
9 later decisions quote this exact passage“activity * * * not engaged in for profit”
2 later decisions quote this exact passage“Generally, the most significant facts and circumstances in making this determination are the degree of organizational and economic interrelationship of various undertakings, the business purpose which is (or might be) served by carrying on the various undertakings”
1 later decision quote this exact passagee.g. Smith v. Comm'r
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.