Mitchell v. Commissioner’s Empirical Analysis
1996
Citation profile
3 federal appellate · 1 state decisions
How this case has been cited
Cited by 7 later decisions — most recently March 2011
3 federal appellate · 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 12 U.S.C. § 1818 · 26 U.S.C. § 162 · 26 U.S.C. § 263 (Interest Equalization Tax Act)
Relies on Linkletter v. Walker · United States v. Gilmore · Woodward v. Commissioner · Allied Chemical & Alkali Workers v. Pittsburgh Plate Glass Co. · CityFed Financial Corp. v. Office of Thrift Supervision
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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business”
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.