Schmidlapp v. Commissioner’s Empirical Analysis
96 F.2d 680 · 1938
Citation profile
33 federal appellate · 5 district · 1 state decisions
How this case has been cited
Cited by 70 later decisions (1 by the Supreme Court) — most recently January 2011 · most notably Whipple v. Commissioner (1963), Trent v. Commissioner (1961)
33 federal appellate · 5 district · 1 state decisions
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. § 101 · 26 U.S.C. § 23
Relies on Cohan v. Commissioner · United States v. S S White Dental Mfg Co of Pennsylvania · Stone v. White · United States v. Ludey · Helvering v. Salvage
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 70 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The taxpayer was a vice-president of the Chase National Bank of New York, which expected that as a part of his duties he would entertain at his own expense visitors whose favor the bank desired; just as some manufacturers entertain the buyers of mercantile houses to induce their patronage. * * * If proved, these outlays were, however, deductible * * * so far as they were to drum up business for the bank, though it was proper to be extremely suspicious as to how far that was their purpose.””
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.