Anders v. United States’s Empirical Analysis
462 F.2d 1147 · 1972
Citation profile
10 federal appellate ·
Relationships
Relies on Dobson v. Commissioner · Corallo v. United States · Union Trust Co. v. Commissioner · Block v. Commissioner · Union Trust Co. v. Commissioner of Internal Revenue
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“As noted above, Service had previously expensed these rental items, so that they were no longer shown on Service’s books and records as assets. “The expense deduction as permitted by regulation is intended to reflect the cost of [items] actually consumed during the taxable year * * *.” Spitalny v. United States, 430 F. 2d 195, 197 (9th Cir. 1970). * * *”
2 later decisions 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.