Rollins v. Commissioner’s Empirical Analysis
1960
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 58 later decisions — most recently October 2015 · most notably Trent v. Commissioner (1961), Millsap v. Commissioner (1966)
11 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
Relies on Higgins v. Commissioner · Burnet v. Clark · Dalton v. Bowers · Palermo v. Luckenbach Steamship Co. · Civil Aeronautics Board v. Summerfield
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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If, in the ease of a taxpayer other than a corporation, a nonbusiness debt becomes wholly worthless within the taxable year, the loss resulting therefrom shall be treated as a loss from the sale or exchange, during the taxable year, of a capital asset held for not more than 6 months. * * * A loss on a nonbusiness debt shall be treated as sustained only if and when the debt has become totally worthless, and no deduction shall be allowed for a nonbusiness debt which is recoverable in part during the taxable year.”
1 later decision quote this exact passage“seeking out business opportunities, promoting, organizing and financing them.”
1 later decision 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.