Leach v. Commissioner’s Empirical Analysis
1929
Citation profile
17
cited by 17 later decisions
March 1949
most recently cited
1 federal appellate · 1 district ·
Relationships
Relies on Inland Products 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) In computing net income there shall be allowed as deductions: * * ⅝ * * * ⅜ (3) Taxes paid or accrued within the taxable year except * * * [exceptions not material].”
1 later decision quote this exact passagee.g. Horn v. Commissioner
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.