Keith v. Commissioner’s Empirical Analysis
139 F.2d 596 · 1944
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 26 later decisions — most recently September 1987 · most notably Nat Harrison Assoc., Inc. v. Commissioner (1964), G. Douglas Burck and Marjorie W. Burck v. Commissioner of Internal Revenue (1976)
15 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 United States v. Mitchell · Eckert v. Burnet · Massachusetts Mut Life Ins Co v. United States · Helvering v. Price · Hart 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It [collateral] was given to secure respondent’s promise to pay, and if that promise to pay was not sufficient to warrant the deduction until the promise was made good by actual payment, the giving of security for performance did not transform the promise into the payment required to constitute a deductible loss in the taxable year. * * *”
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.