Vanderbilt v. Commissioner’s Empirical Analysis
1957
Citation profile
1
cited by 1 later decisions
December 1988
most recently cited
Relationships
Relies on Flint v. Stone Tracy Co. · Commissioner of Internal Revenue v. Heininger · Kornhauser v. United States · Von Baumbach v. Sargent Land Co. · Frank 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“ordinary and necessary business expenses”
1 later decision quote this exact passagee.g. Oden 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.