La Forge v. Commissioner’s Empirical Analysis
1969
Citation profile
2 federal appellate ·
Relationships
Relies on Cohan v. Commissioner · Commissioner of Internal Revenue v. Heininger · William F. Sanford v. Commissioner of Internal Revenue · Sanford v. Commissioner · Sutter 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“made at or near the time of the expenditure”
7 later decisions quote this exact passage · from the majority“the corroborative evidence shall be direct evidence, such as a statement in writing or the oral testimony of persons entertained or other witness setting forth detailed information about such element.”
2 later decisions quote this exact passage · from the majority“sufficient evidence corroborating his own statement.”
2 later decisions quote this exact passage · from the majority
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.