Hamlen v. Welch’s Empirical Analysis
116 F.2d 413 · 1940
Citation profile
18 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 33 later decisions (1 by the Supreme Court) — most recently March 2002 · most notably Putnam v. Commissioner (1956), W. F. Young, Inc. v. Commissioner (1941)
18 federal appellate · 1 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. § 161
Relies on Taylor v. Mayo · Higginbotham-Bailey-Logan Co. v. Commissioner · Shiman v. Commissioner · Jump v. Sparling · Gimbel v. Commissioner
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 33 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 (or, in the discretion of the 'Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such, debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.””
1 later decision quote this exact passage · from the majority““Here the taxpayer charged the item to profit and loss on his books, and it does not appear to be the law that any evi-dentiary preservation of the obligation disproves an earlier ascertainment of worthlessness.””
1 later decision quote this exact passage · from the majority“There are many meanings [attached] to such words as ‘debt’ or ‘indebtedness’, and their precise meaning in any given statute must depend upon the purpose of the statutory provision.”
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.