Maytag v. Commissioner’s Empirical Analysis
1959
Citation profile
5
cited by 5 later decisions
May 1975
most recently cited
Relationships
Applies 26 U.S.C. § 23
Relies on New Colonial Ice Co. v. Helvering · Cohan v. Commissioner · Boehm v. Commissioner · Helvering v. Winmill · Spreckels v. Helvering
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“paid by petitioners in connection with the sale of capital assets and were directly attributable to such sale. As such, they were not ordinary and necessary expenses for the production or collection of income within the meaning of section 23(a)(2) [the predecessor of I.R.C. 1954, section 212], but were clearly capital expenditures * * *. [L. B. Maytag, 32 T.C. 270, 280 (1959).)”
1 later decision quote this exact passagee.g. Hart 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.