Knetsch v. United States’s Empirical Analysis
1960
Citation profile
688 federal appellate · 24 district · 29 state decisions
How this case has been cited
Cited by 1,533 later decisions (38 by the Supreme Court) — most recently August 2020 · most notably Batson v. Kentucky (1986), Bell v. Wolfish (1979)
688 federal appellate · 24 district · 29 state decisions
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.
Appellate journey
reviewedKnetsch v. United States (from Ninth Circuit Court of Appeals)
Relationships
Relies on Gregory v. Helvering · Deputy v. du Pont · Consolidated Edison Co. of New York v. United States · Wisconsin v. Illinois
Cited together with Gregory v. Helvering · Frank Lyon Co. v. United States · Commissioner of Internal Revenue v. Court Holding Co · Deputy v. du Pont · Higgins v. Smith
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 1,533 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all interest paid or accrued within the taxable year on indebtedness.”
26 later decisions quote this exact passage · from the dissent“The legal right of a taxpayer to decrease the amount of what otherwise would be his taxes, or altogether avoid them, by means which the law permits, cannot be doubted.”
23 later decisions quote this exact passage · from the majority“there was nothing of substance to be realized ... from this transaction beyond a tax deduction”
19 later decisions quote this exact passage · from the majority
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.