Weinstein v. United States’s Empirical Analysis
420 F.2d 700 · 1970
Citation profile
3 federal appellate · 2 state decisions
How this case has been cited
Cited by 28 later decisions — most recently February 1991 · most notably Dean v. Commissioner (1971), Johnsen v. Commissioner (1984)
3 federal appellate · 2 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 Higgins v. Commissioner · Bingham's Trust v. Commissioner of Internal Revenue · Wells v. Simonds Abrasive Co. · McDonald v. Commissioner · Frank 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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for the management, conservation, or maintenance of property held for the production of income.”
3 later decisions quote this exact passage“(g) Fees for services of investment counsel, custodial fees, clerical help, office rent, and similar expenses paid or incurred by a taxpayer in connection with investments held by him are deductible under section 212 only if (1) they are paid or incurred by the taxpayer for the production or collection of income or for the management, conservation, or maintenance of investments held by him for production of income; * * * [Emphasis added.]”
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.