United States v. Jaffray’s Empirical Analysis
97 F.2d 488 · 1938
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 8 later decisions (2 by the Supreme Court) — most recently September 1996
3 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 26 U.S.C. § 117 · 28 U.S.C. § 41
Relies on Welch v. Helvering · Helvering v. Mitchell · Stone v. White · Miller v. Robertson · Price v. United States
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The [Tax Court] has consistently refused to treat exactions made by way of punishment for derelictions as ordinary and necessary expenses of a business. * * » [Citations omitted.]””
1 later decision 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.