Meltzer v. Commissioner’s Empirical Analysis
154 F.2d 776 · 1946
Citation profile
3
cited by 3 later decisions
October 1972
most recently cited
2 federal appellate ·
Relationships
Relies on Milliken v. United States · Helvering v. Kehoe · Reading Co. v. Commissioner · Mayer Tank Mfg. Co. v. Commissioner · Antietam Hotel Corp. 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 3 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There shall be allowed as a deduction any debt which becomes worthless within 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.