John E. Leslie and Evelyn G. Leslie v. Commissioner of the Internal Revenue’s Empirical Analysis
1969
Citation profile
5 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 37 later decisions — most recently March 1998 · most notably Levitt v. United States (1975), 321 F. Supp. 222 - Norfolk Shipbuilding and Drydock Corp. v. United States (1971)
5 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
Relies on Denman v. Slayton · Illinois Terminal Railroad v. United States · Wisconsin Cheeseman, Inc. v. United States · Leslie v. Commissioner
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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]here was a direct relationship between the continuance of the debt and the carrying of the tax-exempt securities.”
7 later decisions quote this exact passage · from the majority“No deduction shall be allowed for— ****** * * * Interest on indebtedness incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest on which is wholly exempt from the taxes imposed by this subtitle. [Emphasis added.]”
1 later decision quote this exact passage · from the majority“the purpose for which the indebtedness is incurred or continued is to purchase or carry tax-exempt obligations”
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.