Podems v. Commissioner’s Empirical Analysis
1955
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 172 later decisions — most recently April 2020 · most notably Heuer v. Commissioner (1959), Lucas v. Commissioner (1982)
11 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 Roach v. Commissioner · Glendinning, McLeish & Co. v. Commissioner · Toyo Kisen Kabushiki Kaisha v. Wellman · Glendinning, McLeish & Co. v. Commissioner · Waters 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 172 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Expenses to be deductible must be both ordinary and necessary. Obviously, it was not necessary for Horace to remain unreimbursed for the expenses of his automobile to the extent that he could have been reimbursed had he taken the trouble to file a voucher and be reimbursed by his employer. Those amounts were not ordinary and necessary expenses of Horace's business. * * *”
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.