Cleaver v. Commissioner’s Empirical Analysis
158 F.2d 342 · 1946
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 50 later decisions (1 by the Supreme Court) — most recently February 2013 · most notably Don Williams Company v. Commissioner of Internal Revenue (1977), Nat Harrison Assoc., Inc. v. Commissioner (1964)
17 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
Applies 26 U.S.C. § 23
Relies on McGoldrick v. Berwind-White Coal Mining Co. · United States v. Mitchell · Eckert v. Burnet · Massachusetts Mut Life Ins Co v. United States · Helvering v. Price
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 50 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The reasoning is apparent: the note may never be paid, and if it is not paid, 'the taxpayer has parted with nothing more than his promise to pay.’ [Citation omitted.]” More specifically a cash-basis taxpayer who gives a promissory note for interest does not thereby become entitled to a deduction for”
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.