Lamb v. Commissioner’s Empirical Analysis
1966
Citation profile
8
cited by 8 later decisions
May 1971
most recently cited
2 federal appellate ·
Relationships
Applies 26 U.S.C. § 162
Relies on Sandt v. Commissioner · Marlor v. Commissioner · Marlor v. Commissioner · 238 F. Supp. 351 - Williams 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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In any event, if education is required of the taxpayer in order to meet the minimum requirements for qualification or establishment in his intended trade or business or specialty therein, the expense of such education is personal in nature and therefore is not deductible.”
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.