Chenango Textile Corp. v. Commissioner’s Empirical Analysis
148 F.2d 296 · 1945
Citation profile
20 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 32 later decisions — most recently August 2012 · most notably Giblin v. Commissioner (1955), B. Forman Company, Inc. v. Commissioner of Internal Revenue, McCurdy & Company, Inc. v. Commissioner of Internal Revenue, B. Forman Company, Inc. v. Commissioner of Internal Revenue, McCurdy & Company, Inc. v. Commissioner of Internal Revenue (1972)
20 federal appellate · 2 district · 1 state decisions
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 Commissioner of Internal Revenue v. Heininger · Dobson v. Commissioner · Commissioner v. Wemyss · Helvering v. American Dental Co. · Claridge Apartments 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(w)hether an expenditure is directly related to a business and whether it is ordinary and necessary are doubtless pure questions of fact in most instances. Except where a question of law is unmistakably involved a decision of the Board of Tax Appeals (presently the United States Tax Court) on these issues ... should not be reversed by the federal appellate courts.”
1 later decision quote this exact passage · from the majority“(S)ince there is not a 'question of law ... unmistakably involved' we shall assume that the decision was the result of a determination of fact....”
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.