Addison v. Commissioner’s Empirical Analysis
177 F.2d 521 · 1949
Citation profile
11 federal appellate ·
Relationships
Applies 26 U.S.C. § 23
Relies on Hochschild v. Commissioner · Jones' Estate v. Commissioner · Rassenfoss v. Commissioner · Safety Tube Corp. v. Commissioner · Schwabacher 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The expense involved in the instant case is ordinary and necessary because it was the statutory duty of the petitioner as executor to defend the litigation, and he could not have conducted his administration of the estate without contracting such expense. The expense is, therefore, incurred in the management, conservation and maintenance of property held for the production of income, and is deductible even though questions of title were incidentally involved.””
2 later decisions quote this exact passage“defending or perfecting title to property”
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.