Feine v. McGowan’s Empirical Analysis
188 F.2d 738 · 1951
Citation profile
17 federal appellate · 1 state decisions
How this case has been cited
Cited by 24 later decisions — most recently January 1988
17 federal appellate · 1 state decisions
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 Helvering v. National Grocery Co. · Heiner v. Tindle · Goldsborough v. Burnet · Evans v. Rothensies
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 165. Losses. “(a) General rule. — There shall be allowed as a deduction any loss sustained during the taxable year and not eompensated for by insurance or otherwise. * * * * * “(c) Limitation on losses of individuals. —In the case of an individual, the deduction under subsection (a) shall be limited to— “(1) losses incurred in a trade or business ; “(2) losses incurred in any transaction entered into for profit, though not connected with a trade or business; * *”
3 later decisions quote this exact passage · from the majority“taxpayer's motive in entering into the transaction was primarily profit.”
3 later decisions 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.