Ostrow v. Comm'r’s Empirical Analysis
2004
Citation profile
Relationships
Applies 26 U.S.C. § 216 · 26 U.S.C. § 23
Relies on Consumer Product Safety Commission v. GTE Sylvania, Inc. · Deputy v. du Pont · Commissioner v. Bilder · Bowles v. Glick Bros. Lumber Co. · Holmes v. United States
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.
“generally cannot deduct taxes paid by another taxpayer.”
1 later decision quote this exact passagee.g. Garada v. Comm'r
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.