Amoroso v. Commissioner’s Empirical Analysis
1952
Citation profile
26 federal appellate · 1 state decisions
How this case has been cited
Cited by 37 later decisions (1 by the Supreme Court) — most recently March 1987 · most notably United States v. Correll (1967), Samuel Towers v. Commissioner of Internal Revenue, and Three Related Cases (1957)
26 federal appellate · 1 state decisions
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
Applies 26 U.S.C. § 23 · 26 U.S.C. § 24
Relies on Deputy v. du Pont · Commissioner of Internal Revenue v. Flowers · Halle v. Commissioner · Albert v. Commissioner · Commissioner v. Rickenberg
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(i)t does not appear to us that the credibility of the (taxpayer the sole witness to testify) was questioned or involved in the Tax Court's determination of the case.”
1 later decision quote this exact passage · from the majority
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.