Ruoff v. Commissioner’s Empirical Analysis
1958
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 21 later decisions (1 by the Supreme Court) — most recently March 2004
4 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 Knox Trust 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““I think the problem is one of practical application of the tax laws in an unusual setting. * * * ” (Emphasis supplied.)”
3 later decisions quote this exact passage · from the dissent“Whether the taxpayers may deduct from gross income the legal fee incurred in reacquiring title to property which had been seized pursuant to the Trading With The Enemy Act as an expenditure made for the `conservation, or maintenance of property held for the production of income' within Section 23(a) (2) of the Internal Revenue Code of 1939.”
1 later decision quote this exact passage · from the dissent“* * * was not in any realistic sense defending title under circumstances usually present in the `defense of title' type of case.”
1 later decision quote this exact passage · from the dissent
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.