Brizell v. Commissioner’s Empirical Analysis
1989
Citation profile
Relationships
Applies 18 U.S.C. § 1952 · 18 U.S.C. § 371
Relies on Deputy v. du Pont · Commissioner of Internal Revenue v. Heininger · Commissioner of Internal Revenue v. F Tellier · United States v. Kahn · People v. Dioguardi
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A deduction for an expense paid or incurred after December 30, 1969, which would otherwise be allowable under section 162 shall not be denied on the grounds that allowance of such deduction would frustrate a sharply defined public policy.”
2 later decisions quote this exact passage“of the type which are common to, or frequently occur in the type of business in which [a taxpayer] is engaged.”
1 later decision quote this exact passage“to the same extent as he bears the burden of proof under section 7454”
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.