Diggs v. Commissioner’s Empirical Analysis

Citation profile

5 federal appellate ·

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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(1) In general. — The deduction allowed by subsection (a) shall include all the ordinary and necessary expenses (including, but not limited to, traveling expenses described in subsection (a)(2) and the cost of preparing testimony) paid or incurred during the taxable year in carrying on any trade or business— (A) in direct connection with'appearances before, submission of statements to, or sending communications to, the committees, or individual members, of Congress or of any legislative body of a State, a possession of the United States, or a political subdivision of any of the foregoing with respect to legislation or proposed legislation of direct interest to the taxpayer, [[Image here]] (2) Limitation. — The provisions of paragraph (1) shall not be construed as allowing the deduction of any amount paid or incurred (whether by way of contribution, gift, or otherwise)— (A) for participation in, or intervention in, any political campaign on behalf of any candidate for public office, or (B) in connection with any attempt to influence the general public, or segments thereof, with respect to legislative matters, elections, or referendums.”

   2 later decisions quote this exact passage · from the majority
   e.g. Estate of Rockefeller v. Commissioner · Cloud v. Commissioner

2. “[business] expenses must also be 'ordinary' or 'normally to be expected in view of circumstances facing the business.' " This is not inconsistent with Tellier or Mason Dixon, or our decision here, as we find that the question of whether an expenditure is "normal”

   1 later decision quote this exact passage · from the majority
   e.g. Raymond Bertolini Trucking Co. v. Commissioner

3. “McDonald and its progeny explicitly recognize that politicians perform many different functions. Each function, therefore, must be examined to determine whether it is related to the business of being an [officeholder] rather than of becoming one. * * *”

   1 later decision quote this exact passage · from the majority
   e.g. Estate of Rockefeller v. Commissioner