Botany Worsted Mills v. United States’s Empirical Analysis
278 U.S. 282 · 1929
Citation profile
611 federal appellate · 104 district · 28 state decisions
How this case has been cited
Cited by 1,533 later decisions (43 by the Supreme Court) — most recently November 2023 · most notably Massachusetts Mutual Life Insurance v. Russell (1985), Transamerica Mortgage Advisors, Inc. v. Lewis (1979)
611 federal appellate · 104 district · 28 state decisions — followed in 13 states
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 Winton v. Amos · United States v. Pugh · The Raleigh and Gaston Railroad Co v. Reid Sheriff · Scott v. Ford
Cited together with National Railroad Passenger Corporation v. National Assn. of Railroad Passengers · Transamerica Mortgage Advisors, Inc. v. Lewis · Reinecke v. Spalding · Stearns Co of Boston Mass v. United States · Cort v. Ash
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 1,533 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“When a statute limits a thing to be done in a particular mode, it includes the negative of any other mode.”
40 later decisions quote this exact passage · from the majority“[a]ll the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered. " (Our italics.) Treasury Regulation 111, after quoting the Code, declared: "The test of deductibility in the case of compensation payments is whether they are reasonable and are in fact payments purely for services. " (Our italics.) Stressing the last phrase, the Commissioner maintains that the regulation means that no part of the payments may be allowed as a deduction if the employee was required to do anything other than perform services, and that since Reynolds' plan required employees to purchase stock, neither the payments as a whole, nor any part, may properly be viewed as "purely for services.”
12 later decisions quote this exact passage · from the majority“The Secretary or his delegate may compromise any civil or criminal case arising under the internal revenue laws prior to reference to the Department of Justice for prosecution or defense; and the Attorney General or his delegate may compromise any such case after reference to the Department of Justice for prosecution or defense.”
10 later decisions 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.