Frank v. Commissioner’s Empirical Analysis
1953
Citation profile
10 federal appellate · 1 district ·
How this case has been cited
Cited by 130 later decisions — most recently August 2019 · most notably Primuth v. Commissioner (1970), Richmond Television Corp. v. United States (1965)
10 federal appellate · 1 district ·
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 McDonald v. Commissioner · Bixler v. Commissioner · Beck v. Commissioner · Westervelt v. Commissioner · Commissioner of Internal Revenue on Review. v. Brown & Williamson Tobacco Corporation, on Review
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 130 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“expenses of investigating and looking for a new business and trips preparatory to entering a business are not deductible as an ordinary and necessary business expense incurred in carrying on a trade or business.”
3 later decisions quote this exact passage“incurred in any transaction entered into for profit”
3 later decisions quote this exact passage“Neither are the travel and legal expenses incurred by the petitioners in their attempt to find and purchase a business deductible under section 23(a)(2), Internal Revenue Code , which allows the deduction of expenses incurred in the production or collection of income or in the management, conservation, or maintenance of property held for the production of income. There is a basic distinction between allowing deductions for the expense of producing or collecting income, in which one has an existent interest or right, and expenses incurred in an attempt to obtain income by the creation of some new interest. * * *”
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.