Reed v. Commissioner’s Empirical Analysis
1960
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 23 later decisions (1 by the Supreme Court) — most recently June 2007
2 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 Welch v. Helvering · Boehm v. Commissioner · Charles D. Long and Gertrude G. Long v. Commissioner of Internal Revenue · Long v. Commissioner · Ellis v. Burnet
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.
“(a) In General. — There shall be allowed as a deduction 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
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.