Glenn v. Commissioner’s Empirical Analysis
1974
Citation profile
3 federal appellate · 1 state decisions
How this case has been cited
Cited by 72 later decisions — most recently December 2017 · most notably Sharon v. Commissioner (1978), Davis v. Commissioner (1976)
3 federal appellate · 1 state decisions
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 Weiszmann v. Commissioner · Weiszmann v. Commissioner · Weiler v. Commissioner · Taubman v. Commissioner · Ryman 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 72 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the types of tasks and activities which the taxpayer was qualified to perform before the acquisition of a particular title or degree, and those which he is qualified to perform afterwards.”
2 later decisions quote this exact passage“[I]f educational expenses are incurred in connection with qualifying for a new trade or business, the fact that they also serve to maintain and improve skills required in a current trade or business does not save such expenses from characterization as either nondeductible personal expenses, or as a nondeductible aggregate of personal and capital expenditures. Secs. 1.162-5(b)(1) and 1.162-5(c), Income Tax Regs. ; * * *”
1 later decision quote this exact passage“which will lead to qualifying him in a new trade or business,”
1 later decision quote this exact passage
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.