Kahn v. Commissioner’s Empirical Analysis
1956
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently September 2005 · most notably Markwardt v. Commissioner (1975), Picker v. United States (1967)
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 Deputy v. du Pont · Kaplan v. Commissioner · Low v. Nunan
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“directly connected with or pertaining to the taxpayer's trade or business.”
2 later decisions quote this exact passage“the expense must be 'ordinary and necessary' and it must be such an expense as is personal to the taxpayer and immediately related to his own income or property.”
1 later decision quote this exact passagee.g. Rand v. Commissioner
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.