Clapp v. Commissioner’s Empirical Analysis
1963
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently September 2018 · most notably Lamphere v. Commissioner (1978), Heyn v. Commissioner (1966)
5 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 Burnet v. Houston · Cohen v. Commissioner · Clapp 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any loss sustained during the taxable year and not compensated for by insurance or otherwise.”
7 later decisions quote this exact passage · from the majority“shall generally be ascertained by competent appraisal.”
3 later decisions quote this exact passage · from the majority“The burden of proving a deductible loss and its amount is always upon the taxpayer. To require that the taxpayer sustain the burden of proving the fact of loss and its amount is not to require him to prove a negative”
1 later decision 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.