Ball v. Commissioner’s Empirical Analysis
1970
Citation profile
1 federal appellate · 1 district ·
Relationships
Relies on Minnesota Mining & Manufacturing Co. v. New Jersey Wood Finishing Co. · Denman v. Slayton · United States v. Atlas Life Insurance Co. · Illinois Terminal Railroad v. United States · Wisconsin Cheeseman, Inc. v. United States
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The provisions of section 265(2) of the Internal Revenue Code of 1954 have no application to interest paid on indebtedness represented by deposits in banks engaged in the general banking business since such indebtedness is not considered to be ‘indebtedness incurred or continued to purchase or carry obligations * * ’ within the meaning of section 265.””
1 later decision quote this exact passage“if there is 'a sufficiently direct relationship' between the incurrence or continuation of indebtedness and the carrying of tax-exempt securities.”
1 later decision quote this exact passagee.g. Lang v. Commissioner
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.