Coffey v. Commissioner’s Empirical Analysis
1943
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 25 later decisions — most recently June 2017 · most notably Coffey v. Commissioner (1944), California & Hawaiian Sugar Refining Corp. v. United States (1962)
4 federal appellate · 1 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
Relies on Krueger v. United States · Basket v. Hassell · In re Estate of Soulard · Stowe v. Harvey · Weil 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income.”
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.