Flower v. Commissioner’s Empirical Analysis
1973
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently August 2016
1 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 Commissioner of Internal Revenue v. P G Lake · Universal Oil Products Co. v. Campbell · Adolph B. Canelo III and Sally M. Canelo v. Commissioner of Internal Revenue, Thomas J. Kane, Jr., and Kathryn H. Kane v. Commissioner of Internal Revenue · Bisbee-Baldwin Corporation v. Laurie E. Tomlinson, District Director of Internal Revenue for the District of Florida · Nelson Weaver Realty Co. 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The reason for not allowing a deduction under the above principle is that the expenditures, being in the nature of advances or loans to a third party, are not expenses of the taxpayer's business.”
1 later decision quote this exact passage · from the majority
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.