Fischer v. United States’s Empirical Analysis
490 F.2d 218 · 1973
Citation profile
8 federal appellate · 2 state decisions
How this case has been cited
Cited by 21 later decisions — most recently June 2019
8 federal appellate · 2 state decisions
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. § 212
Relies on Welch v. Helvering · Deputy v. du Pont · United States v. Gilmore · Allied Chemical & Alkali Workers v. Pittsburgh Plate Glass Co. · Arrowsmith v. Commissioner
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) In GENERAL. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business * * *”
3 later decisions quote this exact passage“satisfy the same requirements that apply to a trade or business expense under section 162 except that the person claiming the deduction need not be in the trade or business.”
2 later decisions quote this exact passage“for tax purposes a salaried corporate officer is engaged in a trade or business separate and distinct from that of his corporation....”
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.