Rugel v. Commissioner’s Empirical Analysis
127 F.2d 393 · 1942
Citation profile
23 federal appellate · 1 district ·
How this case has been cited
Cited by 47 later decisions — most recently January 2008 · most notably Commissioner of Internal Revenue v. Heininger (1943), Northern Natural Gas Company v. John A. O'malley, Administrator of the Estate of George W. O'malley, Deceased, Northern Natural Gas Company v. James L. McCrory (1960)
23 federal appellate · 1 district ·
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
Relies on Cohan v. Commissioner · United States v. Sullivan · Long Island Drug Co. v. Commissioner of Internal Revenue · Nicholson v. Commissioner · Easton Tractor & Equipment Co. 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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[He] must furnish as definite proof as is reasonably possible, in the situation and circumstances, of the nature and details of the expenditure claimed to have been made.”
2 later decisions quote this exact passage · from the majority“Payments made as the mere purchase price of political influence to obtain or hold public contracts cannot soundly be recognized as constituting 'ordinary and necessary expenses' of business operations, within the meaning of, and subject to income tax deduction under, [the predecessor of section 162(a)].”
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.