Olive v. Commissioner’s Empirical Analysis
792 F.3d 1146 · 2015
Citation profile
3 federal appellate ·
Relationships
Applies 21 U.S.C. § 812 (§ 202 of the Controlled Substances Act) · 26 U.S.C. § 162 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on MacKey v. Lanier Collection Agency & Service, Inc. · United States v. American Bar Endowment · Brannen v. Commissioner · Chamber of Commerce of United States of America v. Whiting · Chamber of Commerce of United States of America v. Whiting
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 23 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 during the taxable year in carrying on any trade or business”
3 later decisions quote this exact passage · from the majority“[T]he only question Congress allows us to ask is whether marijuana is a controlled substance 'prohibited by Federal law.' * * * If Congress now thinks that the policy embodied in § 280E is unwise as applied to medical marijuana sold in conformance with state law, it can change the statute. We may not.”
1 later decision quote this exact passage · from the majority“properly concluded that I.R.C. § 280E precludes Petitioner from deducting, pursuant to I.R.C. § 162(a) , the ordinary and necessary business expenses associated with his operation of * * * [his business].”
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.