Jones v. Commissioner’s Empirical Analysis
1955
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 32 later decisions — most recently February 2011 · most notably Jones v. Commissioner (1957), United States v. Wehrli (1968)
3 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 Illinois Merchants Trust Co. v. Commissioner · Cowell v. Commissioner · Home News Publishing Co. v. Commissioner · California Casket Co. v. Commissioner · Cox 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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The cost of incidental repairs which neither materially add to the value of the property nor appreciably prolong its life, but keep it in an ordinarily efficient operating condition, may be deducted as expense, * * *.”
1 later decision quote this exact passage“but were part of an overall plan for the general rehabilitation, restoration, and improvement of an old building which had lost its commercial usefulness due to extreme deterioration. The building had passed beyond”
1 later decision quote this exact passage“All the ordinary and necessary expenses paid * * * during the taxable year in carrying on any * * * 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.