Tanner v. Commissioner’s Empirical Analysis
1965
Citation profile
4 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 16 later decisions — most recently April 2015
4 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. § 122 · 26 U.S.C. § 23 · 26 U.S.C. § 62
Relies on United States v. American Trucking Associations · Commissioner of Internal Revenue v. South Texas Lumber Co · Helvering v. Winmill · Commissioner of Internal Revenue v. Estate L Noel H M · Commissioner v. Bilder
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“attributable to a trade or business carried on by the taxpayer”
2 later decisions quote this exact passage“In reaching its conclusion [in Standing], the court pointed out that neither the committee reports nor the regulations with respect to section 22(n)(l) specifically mentioned interest on tax deficiencies with respect to business income or legal expenses incurred in contesting such deficiencies. The same cannot be said, of course, with respect to State income taxes. As pointed out hereinabove, both the committee reports and the regulations specifically state that State income taxes, even though incurred as a result of business profits, are not deductible in computing adjusted gross income.”
1 later decision quote this exact passagee.g. Redlark v. Comm'r“remotely[ ] connected with the conduct of a trade or business.”
1 later decision 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.