Low v. Nunan’s Empirical Analysis
154 F.2d 261 · 1946
Citation profile
How this case has been cited
Cited by 26 later decisions — most recently November 1992 · most notably Picker v. United States (1967), Kaplan v. Commissioner (1953)
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 New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Dobson v. Commissioner · Interstate Transit Lines v. Commissioner · Bingham's Trust 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Expenses.— (1) Trade oe Business Expenses.— (A) In General. — All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, * * *.”
3 later decisions quote this exact passage“engaged in conserving and enhancing his estate would ordinarily incur”
2 later decisions quote this exact passage · from the majority“(a) Expenses.— (2) Non-tbade ob non-bosiness expenses. — In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.”
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.