Early v. Atkinson’s Empirical Analysis
175 F.2d 118 · 1949
Citation profile
10 federal appellate · 1 district ·
How this case has been cited
Cited by 21 later decisions — most recently March 1989
10 federal appellate · 1 district ·
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 New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Helvering v. Clifford · Commissioner v. Tower · Helvering v. National Grocery 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“losses incurred in any transaction entered into for profit, though not connected with a trade or business.”
2 later decisions quote this exact passage · from the majority“The Commissioner determined that the taxpayer suffered no loss and this determination must be accepted as prima facie correct; and the burden is upon the taxpayer to establish not only the fact of his loss but the extent thereof. A taxpayer who claims a deduction must not only point to the law which authorizes it, but must also present facts clearly bringing his claim within it. [Early v. Atkinson, (C. A. 4) 175 F. 2d 118, 121 .]”
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.