Reise v. Commissioner’s Empirical Analysis
1961
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently December 2002 · most notably Redlark v. Commissioner (1998), Kikalos v. Commissioner (1999)
6 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 Commissioner v. Polk · Commissioner v. Standing · Polk v. Commissioner · Standing v. Commissioner · Harris 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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“******* (d) Exceptions, Additions, and Limitations. — The exceptions, additions, and limitations referred to in subsections (a) * * * shall be as follows : ******* (5) Deductions otherwise allowed by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall (in the case of a taxpayer other than a corporation) be allowed only to the extent of the amount of the gross income not derived from such trade or business. * * *”
1 later decision quote this exact passage“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.