Brown v. Commissioner’s Empirical Analysis
1952
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently December 1982
1 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 Beck v. Commissioner · Chick v. Commissioner · Commissioner of Internal Revenue on Review. v. Brown & Williamson Tobacco Corporation, on Review · Chick v. Commissioner · Coughlin 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The proof being as it is, we have no alternative to a holding that the legal expenses here involved were of a capital nature, and accordingly, not deductible from 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.