Reed v. Commissioner’s Empirical Analysis
129 F.2d 908 · 1942
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 25 later decisions — most recently March 2006 · most notably Los Angeles Shipbuilding & Dry-Dock Corp. v. United States (1961), Stoddard v. Commissioner (1944)
11 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 New Colonial Ice Co. v. Helvering · Spring City Foundry Co. v. Commissioner · White v. United States · Woolford Realty Co. v. Rose · Lewellyn v. Electric Reduction Co.
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 25 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Furthermore, it should be noted that no deduction for a partial bad debt need be taken even though the taxpayer may have ascertained it to be partially worthless in a specific amount. He has a choice of charging off the amount he has deter mined to be bad and taking a partial bad debt deduction for that calendar year, or waiting until some future event definitely fixes the exact amount of his loss. This is entirely at the taxpayer’s option.””
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.