Doggett v. Burnet’s Empirical Analysis
65 F.2d 191 · 1933
Citation profile
56 federal appellate · 2 district · 4 state decisions
How this case has been cited
Cited by 111 later decisions — most recently February 2009 · most notably Bessenyey v. Commissioner (1967), Bessenyey v. Commissioner (1965)
56 federal appellate · 2 district · 4 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
Applies 26 U.S.C. § 955
Relies on American School of Magnetic Healing v. McAnnulty · American School of Magnetic Healing v. McAnnulty · Thacher v. Lowe · Wilson v. Eisner · George 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 111 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The proper test is not the reasonableness of the taxpayer’s belief that a profit will be realized, but whether it is entered into and carried on in good faith for the purpose of making a profit, or in the belief that a profit can be realized thereon, and that it is not conducted merely for pleasure, exhibition or social diversion.” (Emphasis added.)”
6 later decisions quote this exact passage“that which occupies the time, attention, and labor of men for the purpose of livelihood or profit.”
3 later decisions quote this exact passage“(a) In General. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including—”
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.