Willmott v. Commissioner’s Empirical Analysis
1943
Citation profile
15
cited by 15 later decisions
December 1962
most recently cited
1 federal appellate ·
Relationships
Relies on Higgins v. Commissioner · Kornhauser v. United States · Coffey v. Commissioner · Higgins v. Commissioner · O'Brien 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(2) Non-Trade or Non-Business Expenses. - In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.”
2 later decisions 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.