Interstate Transit Lines v. Commissioner’s Empirical Analysis
319 U.S. 590 · 1943
Citation profile
514 federal appellate · 39 district · 25 state decisions
How this case has been cited
Cited by 1,135 later decisions (24 by the Supreme Court) — most recently July 2024 · most notably Indopco, Inc. v. Commissioner (1992), Bartels v. Birmingham (1947)
514 federal appellate · 39 district · 25 state decisions
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
reviewedInterstate Transit Lines v. Commissioner (from Eighth Circuit Court of Appeals)
Relationships
Relies on New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Moline Properties, Inc. v. Commissioner · Higgins v. Smith · Mercoid Corporation v. Mid-Continent Inv Co
Cited together with Deputy v. du Pont · Welch v. Helvering · New Colonial Ice Co. v. Helvering · Commissioner of Internal Revenue v. Heininger · Indopco, Inc. 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 1,135 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“' an income tax deduction is a matter of legislative grace and that the burden of clearly showing the right to the claimed deduction is on the taxpayer.'”
17 later decisions quote this exact passage · from the majority“ordinary and necessary expenses . . . in carrying on”
10 later decisions quote this exact passage · from the dissent““The mere fact that the expense was incurred under contractual obligation does not of course make it the equivalent of a rightful deduction under § 23(a).””
2 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.