Higgins v. Commissioner’s Empirical Analysis

Citation profile

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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(a) Expenses.— (1) Trade or business expenses.— *•«*•** (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
   e.g. Davis v. Commissioner · Loew v. Commissioner

2. “for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.”

   1 later decision quote this exact passage
   e.g. Wilcox v. Commissioner