Salley v. Commissioner’s Empirical Analysis
1972
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently February 2014
11 federal appellate ·
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. § 162 · 26 U.S.C. § 163 · 26 U.S.C. § 212 · 26 U.S.C. § 264
Relies on Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York · Deputy v. du Pont · Knetsch v. United States · Higgins v. Commissioner · Royal Netherlands Steamship Co. v. Strachan Shipping Co.
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) General Rule. There shall be allowed as a deduction all interest paid or accrued within the taxable year on indebtedness.”
2 later decisions 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.