Schultz v. Commissioner’s Empirical Analysis
1968
Citation profile
5 federal appellate ·
Relationships
Relies on Corn Products Refining Company v. Commissioner of Internal Revenue · Knetsch v. United States · Bingham's Trust v. Commissioner of Internal Revenue · Hanover Bank v. Commissioner · Goldstein 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The record herein furnishes no basis for an allocation. Such being the case, we cannot determine to what extent the services included estate planning of the type which might give rise to a deductible expense under section 212. Nancy Reynolds Bagley, 8 T.C. 130 (1947). * * *”
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.