Namrow v. Commissioner’s Empirical Analysis
1959
Citation profile
23
cited by 23 later decisions
April 1980
most recently cited
2 federal appellate ·
Relationships
Relies on Watson 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the expense of such education is personal in nature and therefore is not deductible.”
1 later decision quote this exact passage“in order to fit themselves to engage in the practice of the specialty.”
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.