Eskimo Pie Corp. v. Commissioner’s Empirical Analysis
1945
Citation profile
6 federal appellate · 1 district ·
How this case has been cited
Cited by 46 later decisions (1 by the Supreme Court) — most recently February 2011 · most notably Markwardt v. Commissioner (1975), Southern Pacific Transp. Co. v. Commissioner (1980)
6 federal appellate · 1 district ·
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 Welch v. Helvering · Deputy v. du Pont · Interstate Transit Lines v. Commissioner · Automatic Sprinkler Co. v. Commissioner · Chicago, Rock Island & Pacific Ry. Co. v. Matthews
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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is not questioned by respondent, and we do not question the fact, that petitioner became obligated to make these so-called royalty payments by reason .of the contract of June 1,1937. The mere fact that an expense was incurred under a contractual obligation, however, does not make it the equivalent of a rightful deduction under section 23 (a). Interstate Transit Lines v. Commissioner, 319 U. S. 590 . * * *”
1 later decision quote this exact passage“* * * Payments made by a stockholder of a corporation for the purpose of protecting his interest therein must be regarded as additional cost of his stock and such sums may not be deducted as ordinary and necessary expenses. W. F. Bavinger, 22 B. T. A. 1239; Michigan Central Railroad Co., 79 Fed. (2d) 427, affirming 28 B. T. A. 437, 444, on this point. * * *”
1 later decision quote this exact passage“The statutory deduction for interest is confined to amounts chargeable against the taxpayer on his own indebtedness, and he may not deduct interest on the indebtedness of another, even though he has by legal contract agreed to pay such interest (citations omitted).”
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.