Sibla v. Commissioner’s Empirical Analysis
1980
Citation profile
42 federal appellate · 1 district ·
How this case has been cited
Cited by 83 later decisions — most recently November 2021 · most notably Thompson v. Commissioner (1980), Elliotts, Inc. v. Commissioner (1983)
42 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
Applies 26 U.S.C. § 119 · 26 U.S.C. § 162 · 26 U.S.C. § 23 · 26 U.S.C. § 262
Relies on Helvering v. Clifford · Commissioner of Internal Revenue v. Glenshaw Glass Company · Commissioner of Internal Revenue v. Heininger · Commissioner of Internal Revenue v. J Kowalski · James v. United States
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 83 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that which may be a personal expense under some circumstances can when circumscribed by company regulations take on the color of a business expense,”
3 later decisions quote this exact passage · from the concurrence“many expenditures possess both personal and business attributes. In these situations, placement of that often thin line which distinguishes a 'personal expense' from a 'business expense' depends primarily upon the facts and circumstances of each particular case.”
2 later decisions quote this exact passage · from the majority“should not overrule that body, unless some unmistakable question of law mandates such a decision.”
2 later decisions quote this exact passage · from the concurrence
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.