Folker v. Johnson’s Empirical Analysis
230 F.2d 906 · 1956
Citation profile
47 federal appellate ·
How this case has been cited
Cited by 73 later decisions (1 by the Supreme Court) — most recently July 2018 · most notably Whipple v. Commissioner (1963), Hirsch v. Commissioner (1963)
47 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. § 122 · 26 U.S.C. § 23
Relies on United States v. Gilbert Associates, Inc. · Burnet v. Clark · Dalton v. Bowers · Helvering v. Morgan's, Inc. · Commissioner v. Smith
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 73 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“common and well-understood connotation as referring to the activity or activities in which a person engages for the purposes of earning a livelihood.”
2 later decisions quote this exact passage · from the majority““(a) Definition of net operating loss. As used in this section, the term ‘net operating loss’ means the excess of the deductions allowed by this chapter over the gross income, with the exceptions, additions, and limitations provided in subsection (d). “(b) Amount of carry-back and carry-over. “(1) Net operating loss carry-back. “(A) Loss for taxable year begin?-ning before 1950. “If for any taxable year beginning after December 31, 1941, and before January 1, 1950, the taxpayer has a net operating loss, such net operating loss shall be a net operating loss carry-back for each of the two preceding taxable years, except that the carry-back in the case of the first preceding taxable year shall be the excess, if any, of the amount of such net operating loss over the net income for the second preceding taxable year computed— “(i) with the exceptions, additions, and limitations provided in subsection (d)(1), (2), (4), and (6), and “(ii) by determining the net operating loss deduction for such second preceding taxable year without regard to such net operating loss and without regard to any reduction specified in subsection (c). “(B) Loss for taxable year beginning after 1949. If for any taxable year beginning after December 31, 1949, the taxpayer has a net operating loss, such net operating loss shall be a net operating loss carry-back for the preceding taxable year. * * * * * “(d) Exceptions, additions, and limitations. “The exceptions, additions, and limitations referred to in sub”
1 later decision quote this exact passage · from the majority““It is true that the same phrase used in different parts of a complex statute does not necessarily carry the same meaning in the two different contexts. * * * But where the purpose of the two statutory provisions is similar, a consistent interpretation is desirable and equitable. In this instance we think a consistent interpretation is necessary in order to fully effectuate the not dissimilar purpose of both sections. It should be noted that the net operating loss defined in Section 122 is utilized in the statutory scheme by taking a deduction as provided in the deduction section of the Code, Section 23(s).””
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.