Price v. Usury’s Empirical Analysis
1962
Citation profile
4 federal appellate ·
Relationships
Applies 26 U.S.C. § 212 · 26 U.S.C. § 263 (Interest Equalization Tax Act)
Relies on Welch v. Helvering · Bingham's Trust v. Commissioner of Internal Revenue · Kornhauser v. United States · California Company v. Price · Hochschild 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year —”
1 later decision quote this exact passage · from the majoritye.g. Usry v. Price“(c) The cost of defending or perfecting title to property.”
1 later decision quote this exact passage · from the majoritye.g. Usry v. Price
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.