May v. Commissioner’s Empirical Analysis
1981
Citation profile
3 federal appellate ·
Relationships
Applies 26 U.S.C. § 162
Relies on Helvering v. Clifford · Atlas Roofing Co. v. Occupational Safety & Health Review Commission · Topsy's International, Inc. v. Seiffer · Stevens v. Marks · Goldwater Et Al. v. Carter, President of the United States, Et Al.
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“which traditionally would have been enforceable by means of an equitable remedy.”
2 later decisions quote this exact passage
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.