Knetsch v. United States’s Empirical Analysis
272 F.2d 200 · 1959
Citation profile
20 federal appellate ·
How this case has been cited
Cited by 29 later decisions (1 by the Supreme Court) — most recently December 1985 · most notably Knetsch v. United States (1960), Brown v. Commissioner (1985)
20 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 23 · 26 U.S.C. § 264
Relies on Carl E. Weller and Emily I. Weller v. Commissioner of Internal Revenue, W. Stuart Emmons v. Commissioner of Internal Revenue · United States v. Bond
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“had been purchased solely to obtain a tax benefit; and . . . the alleged interest was not interest in fact, but the purchase price of a tax deduction”
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.