United States v. S S White Dental Mfg Co of Pennsylvania’s Empirical Analysis
274 U.S. 398 · 1927
Citation profile
411 federal appellate · 49 district · 7 state decisions
How this case has been cited
Cited by 1,123 later decisions (16 by the Supreme Court) — most recently November 2020 · most notably North American Oil Consolidated v. Burnet (1932), Hort v. Commissioner (1941)
411 federal appellate · 49 district · 7 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 Central Union Trust Co of New York v. Garvan Merrill · Stoehr v. Wallace · Miles v. Safe Deposit & Trust Co. · New York Life Insurance v. Edwards
Cited together with Lucas v. American Code Co. · Boehm v. Commissioner · Lewellyn v. Electric Reduction Co. · Welch v. Helvering · Weiss v. Wiener
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 1,123 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The taxing act does not require the taxpayer to be an incorrigible optimist.”
15 later decisions quote this exact passage · from the majority““The statute obviously does not contemplate and the regulations * * * forbid the deduction of losses resulting from the mere fluctuation in value of property owned by the taxpayer.””
12 later decisions quote this exact passage · from the majority““(a) That in computing the net income of a corporation subject to the tax imposed by section 230 there shall be allowed as deductions : * * * “(4) Losses sustained during the taxable year and not compensated for by insurance or otherwise; “(5) Debts ascertained to be worthless and charged off within the taxable year.””
8 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.