Le Blanc v. Commissioner’s Empirical Analysis
1927
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 30 later decisions — most recently July 1989 · most notably Bettendorf v. Commissioner (1931), First Nat'l Bank v. Commissioner (1937)
4 federal appellate · 1 district ·
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 Eisner v. Macomber · Irwin v. Gavit
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(1) All the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business, including a reasonable allowance for salaries or other compensation for personal services actually rendered.””
1 later decision quote this exact passage · from the dissente.g. Ames v. Commissioner
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.