Bodzin v. Commissioner’s Empirical Analysis
1973
Citation profile
6 federal appellate · 1 district ·
How this case has been cited
Cited by 35 later decisions (1 by the Supreme Court) — most recently November 2007 · most notably Commissioner v. Soliman (1993), Riss v. Commissioner (1971)
6 federal appellate · 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 Fausner 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 35 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 ... in carrying on any trade or business”
1 later decision quote this exact passage · from the dissent“appropriate and helpful under all the circumstances.”
1 later decision quote this exact passage · from the dissent
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.