Newi v. Commissioner’s Empirical Analysis
1969
Citation profile
3
cited by 3 later decisions
December 1990
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 162
Relies on Welch v. Helvering · Cohan v. Commissioner · Kornhauser v. United States · Commissioner of Internal Revenue v. F Tellier · Commissioner v. Pacific Mills
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all the ordinary and necessary expenses paid or incurred ... in carrying on any trade or business”
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.