Meredith v. Commissioner’s Empirical Analysis
1967
Citation profile
Relationships
Applies 26 U.S.C. § 212
Relies on Rodriguez v. New York · United States v. Gilmore · Citizens Bank & Trust Co. v. United States · Commissioner of Internal Revenue v. F Tellier · United Mine Workers of America v. Benedict Coal Corporation
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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the ordinary and necessary expenses paid or incurred during the taxable year”
1 later decision quote this exact passagee.g. Rice v. Commissioner
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.