Meyer v. United States’s Empirical Analysis
1965
Citation profile
8 federal appellate · 1 state decisions
How this case has been cited
Cited by 12 later decisions — most recently April 1981
8 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
Applies 26 U.S.C. § 165
Relies on Liberty Baking Co. v. Heiner · Lynchburg Nat. Bank & Trust Co. v. Commissioner of Internal Revenue · Lynchburg Nat'l Bank & Trust Co. v. Commissioner · N. W. Ayer & Son, Inc. v. Commissioner · Providence Journal Co. v. Broderick
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“intention or purpose to be followed under circumstances which are foreseen as more probable than not.”
3 later decisions quote this exact passage“is purchased with the intention of demolishing either immediately or subsequently the buildings situated thereon: No deduction shall be allowed under section 165(a) on account of the demolition of the old buildings * * *.”
2 later decisions quote this exact passage“any loss sustained during the taxable year and not compensated for by insurance or otherwise.”
2 later decisions quote this exact passage
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.