Beerman v. United States’s Empirical Analysis
390 F.2d 638 · 1968
Citation profile
5
cited by 5 later decisions
February 1975
most recently cited
3 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 212
Relies on United States v. Gilmore · Cobb v. Commissioner of Internal Revenue
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * (T)he origin and character of the claim with respect to which an expense was incurred, rather than its potential consequences upon the fortunes of the taxpayer, is the controlling basic test of whether the expense was “business” or ' “personal” and hence whether it is deductible or not * * *”
1 later decision 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.