Elliott v. United States’s Empirical Analysis
1967
Citation profile
1
cited by 1 later decisions
March 1990
most recently cited
Relationships
Relies on Whipple v. Commissioner · Maloney v. Spencer · Giblin v. Commissioner · Los Angeles Shipbuilding & Dry-Dock Corp. v. United States · Van Clief v. Helvering
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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Wholly worthless debts. There shall be allowed as a deduction any debt which becomes worthless within the taxable year.”
1 later decision quote this exact passagee.g. In Re Farrington
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.