United States v. Patrick’s Empirical Analysis
1963
Citation profile
40 federal appellate · 1 state decisions
How this case has been cited
Cited by 133 later decisions (3 by the Supreme Court) — most recently November 2017 · most notably United States v. Gilmore (1963), Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal Revenue (1967)
40 federal appellate · 1 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
reviewedPatrick v. United States (from Fourth Circuit Court of Appeals)
Relationships
Relies on Glidden Company v. Zdanok Et Al. · United States v. Gilmore · Interstate Transit Lines v. Commissioner · Magruder v. Supplee
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 133 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“ordinary and necessary expenses paid * * * for the management, conservation, or maintenance of property held for the production of income,”
2 later decisions quote this exact passage · from the majority“[e]xcept as otherwise expressly provided in this chapter, no deduction shall be allowed for personal, living, or family expenses”
2 later decisions quote this exact passage · from the majority“growing out of the marital relationship,”
2 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.