Anders v. United States’s Empirical Analysis
1972
Citation profile
16
cited by 16 later decisions
1
cited 1 times by the Supreme Court
March 1983
most recently cited
5 federal appellate ·
Relationships
Relies on Dobson v. Commissioner · Corallo v. United States · Union Trust Co. v. Commissioner · Block v. Commissioner · Union Trust Co. v. Commissioner of Internal Revenue
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“As noted above, Service had previously expensed these rental items, so that they were no longer shown on Service’s books and records as assets. “The expense deduction as permitted by regulation is intended to reflect the cost of [items] actually consumed during the taxable year * * Spi-talny v. United States, 430 F.2d 195 , 197 (9th Cir. 1970). * * *”
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.