Ryman v. Commissioner’s Empirical Analysis
1969
Citation profile
How this case has been cited
Cited by 20 later decisions — most recently November 1997
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
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. F Tellier · United States v. Ludey · Hotel Employees Local No. 255 v. Leedom · United States v. Akin
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any expenditure which secures a benefit to the taxpayer lasting beyond the taxable year is generally in the nature of a capital expenditure and hence not an 'ordinary' expenditure currently deductible pursuant to section 162(a) .”
1 later decision quote this exact passagee.g. Pate v. Commissioner“no deduction shall be allowed for personal, living, or family expenses.”
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.