Deputy v. du Pont’s Empirical Analysis
308 U.S. 488 · 1940
Citation profile
1,435 federal appellate · 100 district · 58 state decisions
How this case has been cited
Cited by 4,431 later decisions (86 by the Supreme Court) — most recently April 2022 · most notably Indopco, Inc. v. Commissioner (1992), Commissioner of Internal Revenue v. Heininger (1943)
1,435 federal appellate · 100 district · 58 state decisions — followed in 18 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.
Appellate journey
reviewedDu Pont v. Deputy (from Third Circuit Court of Appeals)
Relationships
Relies on Welch v. Helvering · New Colonial Ice Co. v. Helvering · Old Colony Co v. Commissioner of Internal Revenue · Kornhauser v. United States
Cited together with Welch v. Helvering · New Colonial Ice Co. v. Helvering · Commissioner of Internal Revenue v. Heininger · Interstate Transit Lines v. Commissioner · Old Colony Co 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 4,431 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“of common or frequent occurrence in the type of business involved.”
130 later decisions quote this exact passage · from the majority“all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business”
63 later decisions quote this exact passage · from the majority“compensation for the use or forbearance of money.”
35 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.