Berkley Machine Works & Foundry Co. v. Commissioner’s Empirical Analysis
623 F.2d 898 · 1980
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently December 2021 · most notably Meridian Wood Products Co. v. United States (1984), Internal Revenue Service v. Levy (1992)
13 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
Applies 26 U.S.C. § 167 · 26 U.S.C. § 274
Relies on Cohan v. Commissioner · William F. Sanford v. Commissioner of Internal Revenue · Sanford v. Commissioner · Dowell v. United States · BJR Corp. 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) In general.—No deduction otherwise allowable under this chapter shall be allowed for any item— (A) Activity.—With respect to an activity which is of a type generally considered to constitute entertainment ..., unless the taxpayer establishes that the item was directly related to, or, in the case of an item directly preceding or following a substantial and bona fide business discussion ..., that such item was associated with, the active conduct of the taxpayer's trade or business....”
3 later decisions quote this exact passage · from the dissent“[T]he [House] bill provides that a deduction [for entertainment expenses would] be allowed only to the extent that the taxpayer establishes that the expense was directly related to the active conduct of his trade or business. This means that the taxpayer must show a greater degree of proximate relation between the expenditure and his trade or business than [was previously] required under ... law. Among other things, [the taxpayer would] have to show more than a general expectation of deriving some income at some indefinite future time from the making of the entertainment-type ex-penditure____”
1 later decision quote this exact passage · from the majority“Ordinary and necessary business expenses of a taxpayer are deductible under § 162 of the Internal Revenue Code. Business entertainment and travel expenses are governed by this provision, but will be disallowed if they fail to satisfy the more rigorous requirements of§ 274(a) as well as the substantiation provisions of § 274(d).”
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.