Ruoff v. Commissioner’s Empirical Analysis
1960
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently April 2005 · most notably Commissioner of Internal Revenue v. Carl L. Danielson and Pauline S. Danielson, Commissioner Ofinternal Revenue v. Helen P. Sherman, Commissioner Ofinternal Revenue v. Estate of Jacob F. Schaffner, Deceased, Elizabeth Schaffner and Erwin Marsch, Executors, and Elizabeth Schaffner, Commissionerof Internal Revenue v. Hugh E. McLennan and Katherine McLennan (1967), Anchor Coupling Co. v. United States (1970)
17 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
Applies 26 U.S.C. § 23
Relies on Bingham's Trust v. Commissioner of Internal Revenue · Stoehr v. Wallace · New York Central Railroad v. Board of Public Utility Commissioners · Cummings v. Deutsche Bank Und Discontogesellschaft · Hochschild 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) Expenses.— *»**»»• (2) Non-tkadb ok Non-business Expenses. — In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income. 84 T.C.”
2 later decisions quote this exact passage · from the majority“§ 23 Deductions from gross income. In computing net income there shall be allowed as deductions:”
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.