Nash v. Commissioner’s Empirical Analysis
1958
Citation profile
How this case has been cited
Cited by 28 later decisions — most recently June 2017 · most notably Sundstrand Corp. v. Commissioner (1991), Aero Rental v. Commissioner (1975)
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
Applies 26 U.S.C. § 166
Relies on Burnet v. Clark · Dalton v. Bowers · Campbell v. Commissioner · Hill v. Commissioner · Dorminey 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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“There shall be allowed as a deduction any debt which becomes worthless within the taxable year.”
1 later decision quote this exact passage“proximately related to the taxpayer's trade or business when created or acquired.”
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.