Mayrath v. Commissioner’s Empirical Analysis
1964
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 44 later decisions — most recently March 2023 · most notably Richmond Television Corp. v. United States (1965), Mayrath v. Commissioner (1966)
12 federal appellate ·
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 Koons v. Commissioner · Rushing 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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“expenditures incurred in connection with the taxpayer's trade or business which represent research and development costs in the experimental or laboratory sense.”
5 later decisions quote this exact passage“consistent with the intent of the statute to limit deductions to those expenditures of an investigative nature expended in developing the concept of a model or product.”
4 later decisions quote this exact passage“'trade or business' presupposes an existing business with which the taxpayer is directly connected”
2 later decisions 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.