Fleischman v. Commissioner’s Empirical Analysis
1966
Citation profile
How this case has been cited
Cited by 17 later decisions — most recently December 2018
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
Relies on Higgins v. Commissioner · United States v. Gilmore · Bingham's Trust v. Commissioner of Internal Revenue · Kornhauser v. United States · Lykes v. United States
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.
“If the claim could not have existed but for the marriage relationship, the expense of defending it is a personal expense and not deductible.”
2 later decisions quote this exact passage“for the management, conservation, or maintenance of property held for the production of income”
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.