Mathews v. Commissioner’s Empirical Analysis

Citation profile

7 federal appellate ·

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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(a) In general. — 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, including— ****** (3) rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.”

   3 later decisions quote this exact passage · from the majority
   e.g. Quinlivan v. Commissioner · Rosenfeld v. Commissioner of Internal Revenue

2. “The grantor must not retain 'substantially the same control over the property that he had before' he made the gift.”

   2 later decisions quote this exact passage
   e.g. Serbousek v. Commissioner · Quinlivan v. Commissioner

3. ““We are therefore of the view that Section 162(a)(3) should not be read to cause rental payments to become nondeductible merely by virtue of a lessee’s property rights in an asset, which rights are not derived from the lessor or under the lease, and which will become possessory only after the lease expires.””

   1 later decision quote this exact passage
   e.g. Perry v. United States