Walet v. Commissioner’s Empirical Analysis
1958
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 63 later decisions — most recently April 2009 · most notably Challenge Mfg. Co. v. Commissioner (1962), Richmond Television Corp. v. United States (1965)
7 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 Cohan v. Commissioner · North American Oil Consolidated v. Burnet · Illinois ex rel. Kennedy v. Hurley · Healy v. Commissioner · United States v. Lewis
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 63 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Nor does the evidence show whether there was any proximate relationship between the expenditures and the alleged business. Certainly, the word “entertainment” is not a magic formula entitling one to deduction without inquiry as to whether the entertainment in question really had a significant bearing upon the conduct of the alleged business. The situation is one that is susceptible of gross abuse, and it is not too much to ask that one claiming such deductions show that the expenditures in question were genuinely related to the conduct of a business. We cannot say on the record before us that any of the claimed expenditures could qualify for deduction; accordingly, there is no occasion to make an approximation such as was indicated in Cohan v. Commissioner, 39 F. 2d 540 (C.A. 2). * * *”
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.