Joseph v. Commissioner’s Empirical Analysis
1956
Citation profile
5 federal appellate ·
Relationships
Relies on Commissioner of Internal Revenue v. Heininger · Backer v. Commissioner · Burroughs Bldg. Material Co. v. Commissioner · Lindheim v. Commissioner · Burroughs Bldg. Material 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We have held in a number of cases that the legal expenses incurred in the unsuccessful defense of a criminal prosecution are not deductible. * * * * * * -X- -X- * “Until the cases holding legal expenses paid in the unsuccessful defense of criminal prosecutions are not deductible ‘are unequivocally overruled we are constrained to follow them.’ ””
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.