O'Malley v. Commissioner’s Empirical Analysis
1988
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 112 later decisions — most recently October 2019 · most notably McKay v. Commissioner (1994), Johnson v. Commissioner (2000)
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 18 U.S.C. § 1343 · 18 U.S.C. § 1952 · 18 U.S.C. § 371 · 29 U.S.C. § 1108 (§ 408 of the Employee Retirement Income Security Act of 1974)
Relies on Old Colony Trust Co. v. Commissioner · James v. United States · United States v. Gilmore · Kornhauser v. United States · Commissioner of Internal Revenue v. F Tellier
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 112 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Litigation expenses are deductible if the suit against the taxpayer 'arises in connection with' or 'proximately results from' the taxpayer's business or profit-seeking activity.”
3 later decisions 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.