Saltzman v. Commissioner’s Empirical Analysis
1970
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently May 2019 · most notably Seed v. Commissioner (1971), Van Dusen v. Commissioner (2011)
4 federal appellate ·
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 Orr v. United States · Mitchell v. Commissioner · Price v. Commissioner · Green v. Bookwalter · 207 F. Supp. 866 - Green v. Bookwalter
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“it appears that in circumstances like these when there is a substantial personal benefit resulting from the trip, and the trip is not a necessary part of the charity's activities, a charitable deduction should not be allowed for its expenses.”
1 later decision 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.