Boser v. Commissioner’s Empirical Analysis
1981
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 70 later decisions — most recently January 2020 · most notably Heineman v. Commissioner (1984), Walker v. Commissioner (1993)
2 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. § 162
Relies on Welch v. Helvering · Deputy v. du Pont · Cohan v. Commissioner · Commissioner of Internal Revenue v. Heininger · Kornhauser v. United States
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 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“all the ordinary and necessary expenses paid or incurred * * * in carrying on any trade or business.”
2 later decisions quote this exact passage“Expenditures made by a taxpayer in obtaining an education or in furthering his education are not deductible unless they qualify under section 162 and § 1.162-5 * * *.”
1 later decision quote this exact passage“has been defined as that which is normal, usual or customary in the taxpayer's trade or business. Deputy v. Du Pont, 308 U.S. 488 , 495 (1940) . The term”
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.