Dobra v. Commissioner’s Empirical Analysis
1998
Citation profile
29
cited by 29 later decisions
April 2018
most recently cited
Relationships
Relies on United States v. Ron Pair Enterprises, Inc. · United States v. American Trucking Associations · Griffin v. Oceanic Contractors, Inc. · Richards v. United States · Minnesota, v. Wayne Thomas Carter
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“within the clear scope of the exclusion.”
7 later decisions quote this exact passage · from the majority“It is a fundamental policy of Federal income tax law that a taxpayer should not be entitled to a deduction for 'personal' expenses, such as the ordinary expenses of everyday living.”
2 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.