Nelson v. Commissioner’s Empirical Analysis
1998
Citation profile
9 federal appellate ·
How this case has been cited
Cited by 23 later decisions (1 by the Supreme Court) — most recently March 2022
9 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
Relies on Landgraf v. USI Film Products · Consumer Product Safety Commission v. GTE Sylvania, Inc. · New Colonial Ice Co. v. Helvering · United States v. American Trucking Associations · Garcia 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“realized directly from the source from which realized by the corporation, or incurred in the same manner as incurred by the corporation.”
2 later decisions quote this exact passage“any loss or deduction which is disallowed for the taxable year of the discharge under section 1366(d)(1)”
2 later decisions quote this exact passage“item of income (including tax exempt income),”
2 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.