Lagreide v. Commissioner’s Empirical Analysis
1954
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 54 later decisions — most recently December 2003 · most notably Curphey v. Commissioner (1980), Alvary v. United States (1962)
8 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
Applies 26 U.S.C. § 122
Relies on Hill v. Commissioner · Fackler v. Commissioner · Hazard v. Commissioner · Industrial Commission v. Hammond · Fackler 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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(d)(5) Deductions otherwise allowed by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall * * * be allowed only to the extent of the amount of the gross income not derived from such trade or business.”
3 later decisions quote this exact passage“a trade or business regularly carried on”
2 later decisions quote this exact passage“from a business not connected with that in which the operating loss occurred,”
1 later decision quote this exact passage · from the dissent
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.