Commissioner v. Speyer’s Empirical Analysis
77 F.2d 824 · 1935
Citation profile
17 federal appellate · 1 state decisions
How this case has been cited
Cited by 31 later decisions (2 by the Supreme Court) — most recently May 1988 · most notably Kieselbach v. Commissioner (1943), Pink v. United States (1939)
17 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
Relies on Eisner v. Macomber · Doyle v. Mitchell Bros. · Kornhauser v. United States · Burnet v. Logan · De Loss 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that a portion of the attorney’s fees allocable to what he concedes to be the taxpayer’s capital in the awards is not deductible as an expense for the reason that it is a capital charge. This contention was rejected by the Board of Tax Appeals, which held that the full amount was deductible from gross income in accordance with the provisions of section 23(a) of the revenue act of 1928, 26 USCA section 2023(a).”
2 later decisions quote this exact passage · from the majority“The proceedings ... were for the purpose of recovering assets for the taxpayer. It is not questioned but that the attorneys were paid the amounts claimed in connection with the transaction of this business. Such fees are deductible as an expense of the business.”
2 later decisions 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.