Marantz v. Yoke’s Empirical Analysis
1953
Citation profile
Relationships
Applies 26 U.S.C. § 23
Relies on United States v. Anderson · Harrold v. Commissioner of Internal Revenue. Cromling v. Commissioner of Internal Revenue · Jerry Rossman Corp. v. Commissioner · Helvering v. Russian Finance & Construction Corp. · National Brass Works, Inc. 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * payments made to the United States for violation of the Emergency Price Control Act of 1942, * * * are deductible as business expenses, under section 23 (a) (1) (A) of the Internal Revenue Code, if the taxpayer proves that the violation was neither willful, intentional, nor the result of the failure to take practical precautions. Rev. Puling 54r-204, Int. Rev. Cum. Bull., vol. 31, pp. 49, 50-51.”
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.