Wagner v. Commissioner’s Empirical Analysis
1982
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently July 2002
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
Relies on United States v. Gilmore · Woodward v. Commissioner · United States v. Hilton Hotels Corp. · Penn v. Rinaldi · Boagni 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Any amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate.”
3 later decisions quote this exact passage“In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— (1) for the production or collection of income;”
1 later decision quote this exact passage“[i]t has long been recognized, as a general matter, that costs incurred in the acquisition or disposition of a capital asset are to be treated as capital expenditures.”
1 later decision 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.