Galewitz v. Commissioner’s Empirical Analysis
1969
Citation profile
9 federal appellate · 1 state decisions
How this case has been cited
Cited by 17 later decisions — most recently May 1998
9 federal appellate · 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. § 212
Relies on Newman v. Dore · Hochschild v. Commissioner · Safety Tube Corp. v. Commissioner · Larchfield Corp. v. United States · 135 F. Supp. 233 - Sergievsky v. McNamara
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Obviously, in every case a taxpayer who succeeds in retaining his property against an unjustified attack “conserves” it in a certain sense. But “conservation” must have a narrower meaning than this. The statute and the regulation exist side-by-side and it would make no sense to say that every case which falls within the regulation also comes within the statute.”
3 later decisions quote this exact passage · from the majority““In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— ****** (2) for the management, conservation, or maintenance of property held for the production of income; . . . . ””
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.