Vanicek v. Commissioner’s Empirical Analysis
1985
Citation profile
How this case has been cited
Cited by 880 later decisions — most recently October 2020 · most notably Shea v. Commissioner (1999), Boyd v. Comm'r (2004)
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 Commissioner of Internal Revenue v. Duberstein D Stanton · Cohan v. Commissioner · Commissioner v. LoBue · Williams v. United States · Dole 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 880 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is within the purview of this Court to estimate the amount of allowable deductions where there is evidence that deductible expenses were incurred ( Cohan v. Commissioner , 39 F.2d 540 (2d Cir. 1930))”
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.