Kales v. Commissioner’s Empirical Analysis
101 F.2d 35 · 1939
Citation profile
15 federal appellate · 2 state decisions
How this case has been cited
Cited by 34 later decisions (2 by the Supreme Court) — most recently November 1983 · most notably Higgins v. Commissioner (1941), Maloney v. Spencer (1949)
15 federal appellate · 2 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 26 U.S.C. § 23 · 26 U.S.C. § 24
Relies on Welch v. Helvering · Flint v. Stone Tracy Co. · Brewster v. Gage · Kornhauser v. United States · Burnet v. Clark
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Concluding that there are cases where the activities of taxpayers are such that though they invest but their own capital they are none the less carrying on a business, we think that Mrs. Kales’ activities bring her deductions within the permissible scope of the statute. * * *”
1 later decision 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.