Barrett v. Commissioner’s Empirical Analysis
1972
Citation profile
4 federal appellate · 1 state decisions
How this case has been cited
Cited by 23 later decisions — most recently January 2009
4 federal appellate · 1 state decisions
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
Applies 26 U.S.C. § 1401
Relies on Deputy v. du Pont · Higgins v. Commissioner · McDowell v. Ribicoff · Pacific National Bank v. Merced Irrigation District · Pittsburgh Forgings Co. v. American Foundry Equipment Co.
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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the term 'trade or business,' when used with reference to self-employment income or net earnings from self-employment, shall have the same meaning as when used in section 162 (relating to trade or business expenses) ...”
2 later decisions quote this exact passage“There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any 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.