Mannette v. Commissioner’s Empirical Analysis
1978
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently May 2018
5 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 Higgins v. Commissioner · Burnet v. Sanford & Brooks Co. · Heiner v. Donnan · Tobacco Institute, Inc. v. Federal Communications Commission · Fox 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the case of a taxpayer other than a corporation, the deductions allowable by this chapter which are not attributable to a taxpayer's trade or business shall be allowed only to the extent of the amount of the gross income not derived from such trade or business.”
1 later decision quote this exact passage“the excess of the deductions allowed by this chapter over the gross income. Such excess shall be computed with the modifications specified in subsection (d).”
1 later decision quote this exact passage“Embezzlers generally have been prohibited from carrying back losses arising from repayments of embezzled funds.”
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.