Watson v. Fahs’s Empirical Analysis
1954
Citation profile
1
cited by 1 later decisions
April 1967
most recently cited
Relationships
Applies 26 U.S.C. § 23
Relies on The Bank of the United States v. Andrew Donnally · Avery v. Commissioner · Hirsch v. Commissioner · Redman v. Commissioner of Internal Revenue · Stein 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“debt [became] worthless within the taxable year.”
1 later decision 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.