Magruder v. Supplee’s Empirical Analysis

Citation profile

121 federal appellate · 16 district · 15 state decisions

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 272 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““§ 23. Deductions from gross income. In computing net income there shall be allowed as deductions: “(a) Expenses. “(1) Trade or business expenses. “(A) In general. All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually ren— dered; traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity. $ $ $ $ “(2) Non-trade or non-business expenses. In the case of an individual, all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.””

   9 later decisions quote this exact passage · from the dissent
   e.g. Wisconsin Gas & Electric Co. v. United States · Lewis v. Commissioner

2. “In general taxes are deductible only by the person upon whom they are imposed.”

   3 later decisions quote this exact passage · from the majority
   e.g. Wisconsin Gas & Electric Co. v. United States · Armentrout v. Commissioner

3. “A tax lien is an encumbrance upon the land, and payment, subsequent to purchase, to discharge a pre-existing lien is no more the payment of a tax in any proper sense of the word than is a payment to discharge any other encumbrance, for instance a mortgage. It is true that respondents here could not have retained the properties unless the taxes were paid, but it is also true that they could not retain them without paying the purchase price. It is no answer therefore to say that the property was burdened with the taxes and that respondents became obligated to pay them. There was a burden, but it was contractually assumed. In discharging this assumed obligation respondents were not paying taxes imposed upon them within the meaning of Section 23(c). For `only the person owning the property at that time (i. e., when the tax lien attaches) is subjected to the burden which the law imposes; and only the person who has been thus subjected to the burden of the tax is entitled to a deduction for paying it' * * *.”

   1 later decision quote this exact passage · from the majority
   e.g. United States of America, and v. Richard W. Norton, Jr., and Richard W. Norton, Jr., and v. United States of America, And