Corbett v. Commissioner’s Empirical Analysis
1971
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 40 later decisions — most recently December 2016 · most notably Davis v. Commissioner (1976), Reisinger v. Commissioner (1979)
1 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 Welch v. Helvering · Frank v. Commissioner · Bedell v. Commissioner · Morton v. Commissioner of Internal Revenue · Koons 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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business * * *”
2 later decisions quote this exact passage“expenditure must relate to activities which amount to the present carrying on of an existing business.”
1 later decision quote this exact passage“Mere membership in good standing in a profession does not constitute carrying on a 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.