Jackson v. Commissioner’s Empirical Analysis
1972
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 101 later decisions — most recently March 2023 · most notably Faulconer v. Commissioner (1984), Gestrich v. Commissioner (1980)
3 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 · Bessenyey v. Commissioner · Marcello v. Commissioner · Bessenyey v. Commissioner · Corliss Lamont and Margaret I. Lamont v. Commissioner of Internal Revenue
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 101 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a business will not be turned into a hobby merely because the owner finds it pleasurable; suffering has never been made a prerequisite to deductibility.”
33 later decisions quote this exact passage“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 passagee.g. Annuzzi v. Comm'r
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.