Honodel v. Commissioner’s Empirical Analysis
1984
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently October 2002
6 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
Applies 26 U.S.C. § 165 · 26 U.S.C. § 167 · 26 U.S.C. § 212
Relies on Cohan v. Commissioner · United States v. Gilmore · Bingham's Trust v. Commissioner of Internal Revenue · Helvering v. Winmill · Woodward 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Legal, brokerage, accounting, and similar costs incurred in the acquisition or disposition of property are capital expenditures.”
1 later decision quote this exact passage · from the majority“'costs incurred in the acquisition or disposition of a capital asset * * * to be treated as capital expenditures.'”
1 later decision 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.