Ernst v. Commissioner’s Empirical Analysis
1959
Citation profile
13 federal appellate · 1 district ·
How this case has been cited
Cited by 47 later decisions — most recently December 1989 · most notably Saviano v. Commissioner (1983), Sandor v. Commissioner (1974)
13 federal appellate · 1 district ·
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 Veenstra & De Haan Coal Co. v. Commissioner · Cravens v. Commissioner · Citizens Federal Sav. & Loan Ass'n 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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“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“The payments were absolute and petitioner . . . was irretrievably out of pocket the amounts paid. . . .”
1 later decision quote this exact passagee.g. Mann v. Commissioner
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.