Friedman v. Delaney’s Empirical Analysis

Citation profile

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

1. “If a lawyer pays tbe debt of bis client tbe payment is not deductible, regardless of wbetber tbe payment was requisite to keep in business a client wbo bad brought, was bringing and was expected to bring mucb legal work to tbe lawyer. There are several reasons for bolding that tbe deduction does not come within § 23(a) (1). The payment proximately results not from carrying on tbe taxpayer’s business but from carrying on tbe client’s business. Deputy v. DuPont, 308 U.S. 488 , 494 * * *. There is no evidence that it is a transaction of common or frequent occurrence in the business of practicing law. Id., 308 U.S. p. 495, 60 S. Ct. 367 . * * *”

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