Larson v. Commissioner’s Empirical Analysis
1950
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 10 later decisions — most recently September 1970
2 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 · Hill v. Commissioner · Driscoll 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Petitioner’s claim to be entitled to a deduction as “engineering expenses” of sums paid, for tuition and other outlays in connection with attendance at a university must be disallowed as being expenditures “for educational purposes and of a personal character.””
1 later decision quote this exact passage
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.