Kornhauser v. United States’s Empirical Analysis
276 U.S. 145 · 1928
Citation profile
333 federal appellate · 25 district · 20 state decisions
How this case has been cited
Cited by 894 later decisions (35 by the Supreme Court) — most recently July 2018 · most notably Welch v. Helvering (1933), Deputy v. du Pont (1940)
333 federal appellate · 25 district · 20 state decisions
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 Lewellyn v. Electric Reduction Co. · Backer v. Commissioner · Lindheim v. Commissioner · Mente v. Eisner
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 894 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Another departmental ruling is to the effect that legal expenses incurred in defending an action for damages by a tenant injured while at work on the taxpayer’s farm are deductible as a business expense. C. B. 5, p. 121.”
23 later decisions quote this exact passage · from the majority“paid or incurred during the taxable year”
10 later decisions quote this exact passage · from the majority“all the ordinary and necessary expenses paid or incurred * * * in carrying on a trade or business.”
4 later decisions 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.