Kaplan v. Commissioner’s Empirical Analysis
1953
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 56 later decisions — most recently February 2014 · most notably Markwardt v. Commissioner (1975), Stolk v. Commissioner (1963)
5 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 Deputy v. du Pont · Higgins v. Smith · Doyle v. Mitchell Bros. · Weiss v. Stearn · Dalton 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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for the management, conservation, or maintenance of”
2 later decisions quote this exact passage“The statute contemplates the deduction of only such ordinary and necessary nontrade or nonbusiness expenses as are personal to the taxpayer. Only those expenses proximately and immediately relating to his own income or property are deductible.”
1 later decision quote this exact passage“complete and sole domination over the affairs of”
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.