Cornman v. Commissioner’s Empirical Analysis
1975
Citation profile
3
cited by 3 later decisions
July 1979
most recently cited
Relationships
Relies on Helvering v. R. J. Reynolds Tobacco Co. · McDonald v. Commissioner · Brewster v. Commissioner · Brewster v. Commissioner · Hartung 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“not be allowed, as a deduction from his gross income, any deductions * * * properly allocable to or chargeable against amounts excluded from gross income under this subsection.”
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.