Weiszmann v. Commissioner’s Empirical Analysis
1969
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 114 later decisions — most recently August 2016 · most notably Sharon v. Commissioner (1978), Davis v. Commissioner (1976)
7 federal appellate · 1 district ·
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
Relies on Welch v. Helvering · Commissioner of Internal Revenue v. South Texas Lumber Co · Kroll v. Commissioner · Carroll v. Commissioner · Sandt 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 114 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“expenditures made by an individual for education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business”
7 later decisions quote this exact passage“distinguish between those educational expenses which are 'ordinary and necessary' expenses of a trade or business and those which are personal and capital expenditures.”
1 later decision quote this exact passagee.g. Betz v. Commissioner“is required of * * * [the taxpayer] in order to meet the minimum educational requirements for qualification in his employment or other trade or business. * * *”
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.