Koons v. Commissioner’s Empirical Analysis
1961
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 58 later decisions — most recently April 2012 · most notably Richmond Television Corp. v. United States (1965), Jackson v. Commissioner (1986)
9 federal appellate ·
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 Higgins v. Commissioner · McDonald v. Commissioner · Frank v. Commissioner · Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal Revenue · Hazeltine Corp. v. Commissioner of Internal Revenue
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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) In general. — A taxpayer may treat research or experimental expenditures which are paid or incurred by him during the taxable year in connection with his trade or business as expenses which are not chargeable to capital account. The expenditures so treated shall be allowed as a deduction. *******”
2 later decisions quote this exact passage“'trade or business' presupposes an existing business with which the taxpayer is directly connected”
2 later decisions quote this exact passage“'trade or business,' is used in the practical sense of a going trade or business.”
2 later decisions 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.