Klein v. Commissioner’s Empirical Analysis
84 F.2d 310 · 1936
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 26 later decisions — most recently November 1996 · most notably Rodney v. Comm'r (1969), Carbine v. Commissioner (1984)
8 federal appellate · 1 district ·
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. § 23 · 26 U.S.C. § 24
Relies on Welch v. Helvering · Lloyd v. Commissioner · Rieck v. Heiner · Warner v. Walsh · Helvering v. Louis
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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) GENERAL Rule. — No deduction shall be allowed for— (1) Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy. [Emphasis supplied.]”
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.