Wusich v. Commissioner’s Empirical Analysis
1960
Citation profile
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 162 · 26 U.S.C. § 23
Relies on Welch v. Helvering · Deputy v. du Pont · Commissioner of Internal Revenue v. Heininger · Evans v. United States · Tank Truck Rentals, Inc. 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the transaction out of which the civil liability arose was held to be an ordinary and necessary activity of the particular trade or business involved, there being no violation of a criminal statute. [ 35 T.C. at 287 ; emphasis supplied.]”
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.