Bowers v. Lumpkin’s Empirical Analysis
140 F.2d 927 · 1944
Citation profile
32 federal appellate ·
How this case has been cited
Cited by 70 later decisions — most recently December 1982 · most notably Hochschild v. Commissioner (1947), Industrial Aggregate Co. v. United States (1960)
32 federal appellate ·
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 Welch v. Helvering · Higgins v. Commissioner · Murphy Oil Co. v. Burnet · Jones' Estate v. Commissioner · Murphy Oil Co. v. Burnet
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 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“management, conservation, or maintenance of property held for the production of income”
8 later decisions quote this exact passage · from the majority“Hence it may not be doubted that Congress, in amending § 23 of the Internal Revenue Code by the Revenue Act of 1942, used the phrase “all the ordinary and necessary expenses” under the caption “Non-Trade or Non-Business Expenses” in the same sense and with the same limitations that it had previously used in connection with trade and business expenses. It is contended that the phrase “all the ordinary and necessary expenses” in the amendment covers more ground than it did in the original act because the amendment expressly authorizes a deduction for expenses paid “for the management, conservation, or maintenance of property held for the production of income”; and the word “conservation” is said to be particularly pertinent in the pending case where the expenses were incurred in the protection of income producing stock from adverse attack. But the term “conservation” can be given effect, if it is limited to expenses ordinarily and necessarily incurred during the taxable year for the safeguarding of the property, such as the cost of a safe deposit box for securities. The term cannot be given the meaning contended for by the taxpayer without losing sight of the purpose which Congress intended to accomplish and the settled meaning that the phrase “ordinary and necessary expenses” has been given in the administration and re-enactment of the federal income tax statutes.”
1 later decision quote this exact passage · from the majority““Under § 23(a), as it was prior to the amendment, it was firmly established that legal expenses involved in defending or protecting title to property are not ‘ordinary and necessary expenses’ and are not deductible from gross income in order to compute the taxable net income, but constitute a capital charge which should be added to the cost of the property and taken into account in computing the capital gain or loss in case of a subsequent sale. The Treasury regulations throughout the years have consistently so provided; the decisions of the courts have been to the same effect; and Congress has retained the same language in repeated reenactments with this interpretation in mind. Hence it may not be doubted that Congress, in amending § 23 of the Internal Revenue Code by the Revenue Act of 1942, used the phrase ‘all the ordinary and neces sary expenses’ under the caption ‘Non-Trade or Non-Business Expenses’ in the same sense and with the same limitations that it had previously used in connection with trade and business expenses.””
1 later decision quote this exact passage · from the majoritye.g. Garrett v. Crenshaw
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.