Mays v. Bowers’s Empirical Analysis
201 F.2d 401 · 1953
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently September 1984
7 federal appellate ·
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 New Colonial Ice Co. v. Helvering · McDonald v. Commissioner · United Profit-Sharing Corp. v. United States · Mays v. Bowers
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is well settled that deductions from gross income are a matter of grace and that ‘a taxpayer seeking a deduction must be able to point to an applicable statute and show that he comes within its terms’. New Colonial Ice Co. v. Helvering, 292 U.S. 435, 440 , 54 S.Ct. 788, 790 , 78 L.Ed. 1348 . Not only is there no authority for any such deduction as is here claimed to be found within the law, but the Supreme Court has expressly decided that campaign expenses are not deductible from income. McDonald v. Commissioner, 323 U.S. 57 , 65 S.Ct. 96, 97 , 89 L.Ed. 68 . It is true that in the case cited the taxpayer was defeated in the election, whereas the taxpayer here was elected and received the salary of the office; but the reasoning of the court in denying the deduction is as applicable to this case as to that. * * * # * -x- “The salary of an office is paid for the performance of the duties of the office. Expenses incurred in such performance are proper deductions from income, but not expenses incurred in campaigning for the office.””
1 later decision quote this exact passage““If such deductions should be allowed, the government to the extent of the reduction In taxes thereby obtained would be paying the campaign expenses of the taxpayer, and would be paying a larger portion In the case of a wealthy taxpayer in the high Income brackets than of a poor taxpayer in the lower brackets. * * *"”
1 later decision quote this exact passage“ordinary and necessary expenses” paid during 1939 in carrying on that”
1 later decision 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.