James E. Austin and Elizabeth G. Austin v. Commissioner of Internal Revenue’s Empirical Analysis
1962
Citation profile
35 federal appellate ·
How this case has been cited
Cited by 70 later decisions (1 by the Supreme Court) — most recently August 2018 · most notably United States v. Generes (1972), New York v. Nuclear Regulatory Commission (1977)
35 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
Relies on United States v. United States Gypsum Co. · Commissioner of Internal Revenue v. Duberstein D Stanton · Helvering v. National Grocery Co. · Ewing v. Commissioner of Internal Revenue
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 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) losses incurred in a trade or business; (2) losses incurred in any transaction entered into for profit, though not connected with a trade or business; * * *”
4 later decisions quote this exact passage · from the majority“no deduction shall be allowed for personal, living or family expenses.”
2 later decisions quote this exact passage · from the majority“A finding is `clearly erroneous' when although there is evidence to support it, the reviewing court on the entire evidence is left with the definite and firm conviction that a mistake has been committed.”
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.