Blackmer v. Commissioner’s Empirical Analysis
70 F.2d 255 · 1934
Citation profile
31 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 50 later decisions — most recently June 1998 · most notably Factor v. Commissioner (1960), A. & A. Tool & Supply Co. v. Commissioner (1950)
31 federal appellate · 1 district · 1 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 Welch v. Helvering · Cohan v. Commissioner · Commissioner v. People's-Pittsburgh Trust Co. · Chicago Ry. Equipment Co. v. Blair · Corning Glass Works v. Lucas
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 50 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““His entertainment was reasonably connected with his profession. It tended to promote his popularity and thereby to increase his income from that business. The expenses were therefore ordinary and necessary expenses.” Blackmer v. Commissioner, supra at 257 of 70 F.2d.”
2 later decisions quote this exact passage · from the majority
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.