Schultz v. Commissioner’s Empirical Analysis
1958
Citation profile
How this case has been cited
Cited by 10 later decisions — most recently June 1995
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 Holland v. United States · Cohan v. Commissioner · Railway Employes' Department v. Hanson · Halle v. Commissioner · Halle v. Commissioner
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Whether a loss from theft, within the meaning of section 23(e)(3), [of the 1939 Code] has occurred depends upon the law of the jurisdiction in which it was sustained; furthermore, the exact nature of the crime is of little importance so long as it constituted a theft under the laws of that jurisdiction. Edwards v. Bromberg, 232 F. 2d 107 (C.A. 5); Curtis H. Muncie, 18 T.C. 849 ; Morris Plan Co. of St. Joseph, 42 B.T.A. 1190 .”
1 later decision quote this exact passage“Bankruptcy is generally an indication of the worthlessness of at least part of an unsecured and unpreferred debt, but the burden is on the petitioner to show that there was at that time no reasonable or practical basis for hope that he would receive any return on his loans.”
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.