Commissioner v. Dodd’s Empirical Analysis
1969
Citation profile
15 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 25 later decisions — most recently October 1981 · most notably Jones v. Commissioner (1970), Jones v. Commissioner (1971)
15 federal appellate · 1 district · 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.
Relationships
Applies 26 U.S.C. § 262 · 26 U.S.C. § 7482
Relies on United States v. Correll · McDonald v. Commissioner · June Pinson Carlton and Charles T. Carlton, as Administrators of the Estate of Thad H. Carlton, and June Carlton v. United States · Ritter v. United States · United States v. Woodall
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““43-123. Deductions from gross income —items deductible (a) Expenses (2) Non-trade or non-business expenses In computing net income there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year for the production or collection of income, or for the management, conservation, or maintenance of property held for the production of income.””
1 later decision quote this exact passage · from the majority““The taxpayers argue that it is unfair and inequitable to allow deduction of unreimbursed moving expenses incurred after 1963 but to deny those incurred during or before 1963. The answer is that the tax law is statutory and equitable considerations are inapplicable. Estate of Dupree v. United States, 5 Cir. 1968, 391 F.2d 753 ; Carlton v. United States, 5 Cir. 1967, 385 F.2d 238 .””
1 later decision quote this exact passage · from the majority“shall apply to expenses incurred after December 31, 1963, in taxable years ending after such date.”
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.