Durovic v. Commissioner’s Empirical Analysis
1975
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently July 1998
4 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
Relies on Cohan v. Commissioner · Helvering v. Winmill · Cass v. United States · Barr v. United States · Canton Co v. Rogan
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to determine whether the taxpayer is to get a deduction for the cost of the 63,903 free ampules distributed as an advertising expense or as an amortizable good will expense.”
1 later decision quote this exact passage“of an ongoing business. Treasury Regulation § 1.167(a)-3 specifically provides,”
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.