District Bond Co. v. Commissioner’s Empirical Analysis
113 F.2d 347 · 1940
Citation profile
How this case has been cited
Cited by 5 later decisions — most recently October 2003
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 Deputy v. du Pont · Spring City Foundry Co. v. Commissioner · C. W. Cornell v. F. E. Coyne · Bank of Commerce v. State of Tennessee City of Memphis Same · Pacific Co. v. Johnson
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Debts ascertained to be worthless and charged off within the taxable year”
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.