Commissioner v. Standing’s Empirical Analysis
1958
Citation profile
11 federal appellate · 1 district ·
How this case has been cited
Cited by 37 later decisions — most recently December 2002 · most notably Redlark v. Commissioner (1998), Kikalos v. Commissioner (1999)
11 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
Relies on Commissioner of Internal Revenue v. Heininger · Bingham's Trust v. Commissioner of Internal Revenue · Kornhauser v. United States · McDonald v. Commissioner · W. D. Haden Co. 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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) Trade and business deductions. — The deductions allowed by section 23 which are attributable to a trade or business carried on by the taxpayer * * *”
5 later decisions quote this exact passage · from the majority“All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business”
3 later decisions quote this exact passage · from the majority“the connection contemplated by the statute is a direct one rather than a remote one”
1 later decision quote this exact passage · from the majority
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.