Reading Co. v. Commissioner’s Empirical Analysis
132 F.2d 306 · 1942
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 29 later decisions (1 by the Supreme Court) — most recently February 2017 · most notably National Carbide Corporation v. Commissioner of Internal Revenue (1949), Putnam v. Commissioner (1956)
7 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 Welch v. Helvering · Helvering v. Rankin · Eckert v. Burnet · Wilmington Trust Co. v. Helvering · Avery 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * losses * * * not compensated for by insurance or otherwise”
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.