Corey v. Commissioner’s Empirical Analysis
1957
Citation profile
3
cited by 3 later decisions
June 1963
most recently cited
Relationships
Applies 26 U.S.C. § 122
Relies on Dalton v. Bowers · Perry v. Commissioner · Lazier v. United States · Block v. Detroit Harbor Terminals, Inc. · Sic 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““What is required (as a test under Section 122 for an operating loss) is evidence that the loss or expense, which is an allowable deduction, be sustained as an incident to the ordinary and normal course of a trade or business regularly carried on by the taxpayer.” (Parenthetical expression added.)”
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.