Mente v. Eisner’s Empirical Analysis
266 F. 161 · 1920
Citation profile
8 federal appellate · 1 district · 4 state decisions
How this case has been cited
Cited by 26 later decisions (3 by the Supreme Court) — most recently December 1948 · most notably Kornhauser v. United States (1928), Snyder v. Commissioner (1935)
8 federal appellate · 1 district · 4 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 May v. Sloan · New York Life Ins. v. Anderson · In re Surety Guarantee & Trust Co. · United States v. Douglas · In re H. R. Leighton & 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 26 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““We think that the language 'losses incurred in trade’ are correctly construed by the Treasury Department as meaning in the actual business of the taxpayer, as distinguished from isolated transactions. If it had been intended to permit all losses to be deducted, it would have been easy to say so. Some effect must be given to the words 'in trade.’ ””
2 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.