Interstate Transit Lines v. Commissioner’s Empirical Analysis
130 F.2d 136 · 1942
Citation profile
12 federal appellate · 1 state decisions
How this case has been cited
Cited by 19 later decisions (2 by the Supreme Court) — most recently August 2010
12 federal appellate · 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.
Appellate journey
Relationships
Relies on Welch v. Helvering · New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Higgins v. Smith · Burnet v. Commonwealth Improvement 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"* * * the statutes have disclosed a general purpose to confine allowable losses to the taxpayer sustaining them, i. e., to treat them as personal to him and not transferable to or useable by another."”
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.