Smyth v. Barneson’s Empirical Analysis
181 F.2d 143 · 1950
Citation profile
24 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently June 1999 · most notably Lundgren v. Freeman (1962), Earle, Collector of Internal Revenue v. W. J. Jones & Son, Inc. United States v. W. J. Jones & Son, Inc (1952)
24 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 · 28 U.S.C. § 2
Relies on United States v. United States Gypsum Co. · Jefferson & Clearfield Coal & Iron Co. v. United States · Orvis v. Higgins · Stork Restaurant, Inc. v. Sahati · Grace Bros. v. Commissioner of Internal Revenue
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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“§ 23. Deductions from gross income. In computing net income there shall be allowed as deductions: * * * * * "(k) Bad debts. "(1) General rule. Debts which become worthless within the taxable year; * * * and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction. * * *”
1 later decision quote this exact passage · from the majority“due regard * * * to the opportunity of the trial court to judge of the credibility of the witnesses.”
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.