Bodley v. Commissioner’s Empirical Analysis
1971
Citation profile
1 district ·
How this case has been cited
Cited by 69 later decisions — most recently December 2009 · most notably Davis v. Commissioner (1976), Feistman v. Commissioner (1974)
1 district ·
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 · Commissioner of Internal Revenue v. South Texas Lumber Co · Weiszmann v. Commissioner · Weiszmann v. Commissioner · Carroll 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 69 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“expenditures made by an individual for education which is part of a program of study being pursued by him which will lead to qualifying him in a new trade or business.”
4 later decisions quote this exact passage“the expenditures made by * * * [the taxpayer] in attending law school are not deductible since this course of study qualifies him for a new trade or business.”
2 later decisions quote this exact passage“[t]he standards laid down by these regulations are objective ones.”
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.