Wright v. Commissioner’s Empirical Analysis
1959
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently October 2016 · most notably Hirsch v. Commissioner (1963), Jackson v. Commissioner (1986)
8 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
Applies 26 U.S.C. § 162
Relies on Flint v. Stone Tracy Co. · Fahs v. Crawford · Doggett v. Burnet · Morton v. Commissioner of Internal Revenue · Walet 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]here must be some conscientious intent and effort to engage in and continue in the writing field for the purpose of producing income and a livelihood in order to have writing qualify as a trade or business”
2 later decisions quote this exact passagee.g. Oros v. Comm'r · Pingel v. Comm'r““Trade or business expenses “(a) In general. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business”
1 later decision quote this exact passage“[A] person may be engaged in more than one trade or business, and writing need not be the sole activity of the taxpayer to qualify as a trade or business.”
1 later decision quote this exact passagee.g. Rangen v. Comm'r
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.