Whitney v. Commissioner’s Empirical Analysis
1949
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently March 2011
1 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 Boehm v. Commissioner · Burnet v. Houston · Larson v. Sylvester · Mason v. Pomeroy · Peyton 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“losses of property " (emphasis added) that arise from casualty. In Whitney v. Commissioner , 13 T.C. 897 , 899 (1949) , this Court observed that "the losses allowable under section 23(e)(3) [a predecessor to section 165 ] are specifically limited to losses of property arising from casualty, and damages paid for injuries and wrongful death are plainly without the provisions of the statute.”
1 later decision quote this exact passagee.g. Pang v. Comm'r““Losses, to be deductible under the revenue laws, must be actual, realized losses, and in any case where there is a reasonable ground for reimbursement the taxpayer must seek his redress and may not secure a loss deduction until he establishes that no recovery may be had. * * * ””
1 later decision quote this exact passage“It is a startling proposition that a taxpayer may, for reasons of his own, decline to enforce a valid claim against a responsible concern and then assert that he has sustained a business loss which the Government should share.”
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.