Olive v. Commissioner’s Empirical Analysis
2012
Citation profile
49
cited by 49 later decisions
May 2020
most recently cited
Relationships
Relies on Welch v. Helvering · New Colonial Ice Co. v. Helvering · Helvering v. Taylor · Cohan v. Commissioner · HIGBEE v. COMMISSIONER OF INTERNAL REVENUE
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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to be engaged in a trade or business for purposes of section 162 , [a taxpayer] must be involved in the activity with continuity and regularity and the taxpayer's primary purpose for engaging in the activity must be for income or profit.”
1 later decision quote this exact passage · from the majority“trade or business (or the activities which comprise such trade or business) consists of trafficking in controlled substances * * * which is prohibited by Federal law”
1 later decision quote this exact passage · from the majority“is not a deduction within the meaning of sec. 162(a) but is subtracted from gross receipts in determining a taxpayer's gross income.”
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.