Schmid v. Commissioner’s Empirical Analysis

Citation profile

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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “maintain * * * [a store] in a safe condition and may be properly classified as repairs and deductible as an expense.”

   2 later decisions quote this exact passage
   e.g. 108 T.C. No. 15 - Norwest Corporation and Subsidiaries v. Commissioner · Norwest Corp. v. Comm'r