Levy v. United States’s Empirical Analysis
535 F.2d 47 · 1976
Citation profile
5 federal appellate ·
Relationships
Relies on Glidden Company v. Zdanok Et Al. · Carpenter v. United States · Cappaert v. United States · McDonald v. Commissioner · Marina Mercante Nicaraguense, S. A. v. McAllister Bros.
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Unlike employment agency fees, we do not think that common understanding in the ordinary affairs of life would consider that campaign expenditures should be encompassed as “ordinary and necessary” expenses ....”
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.