Haft v. Commissioner’s Empirical Analysis
1963
Citation profile
How this case has been cited
Cited by 46 later decisions — most recently November 2018 · most notably Primuth v. Commissioner (1970), Corbett v. Commissioner (1971)
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 Cohan v. Commissioner · Frank v. Commissioner · Walet v. Commissioner · Koons v. Commissioner · Eugene H. Walet, Jr. And Celia R. Walet 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 46 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“did not cease to be in the costume jewelry business”
2 later decisions quote this exact passage“that of a worker who is temporarily unemployed and who continues to pay his union dues while looking for another job. In such situations the taxpayer should be allowed to deduct those expenses properly referable to his trade or business which, we hold, did not cease to exist during a reasonable period of transition.”
1 later decision quote this exact passage“[i]t was a period of transition in which he was actively seeking another connection that would enable him to continue to serve the same customers with whom he had previously dealt.”
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.