Matson Navigation Co. v. Commissioner’s Empirical Analysis
1931
Citation profile
9
cited by 9 later decisions
January 1942
most recently cited
2 federal appellate ·
Relationships
Relies on Kornhauser v. United States · Howard v. Commissioner · Potter v. Commissioner · Hirsch-Weis Mfg. Co. v. Commissioner · Croker 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We are convinced that petitioner’s contribution was motivated primarily by business consideration; that it received definite tangible advantages therefrom; and that it was by every test a proper business expense. Hirsch-Weis Manufacturing Co., 14 B. T. A. 796.”
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.