Boehm v. Commissioner’s Empirical Analysis
326 U.S. 287 · 1945
Citation profile
455 federal appellate · 24 district · 11 state decisions
How this case has been cited
Cited by 1,005 later decisions (10 by the Supreme Court) — most recently November 2020 · most notably Commissioner of Internal Revenue v. Flowers (1946), Cardillo US v. Liberty Mut Ins Co (1947)
455 federal appellate · 24 district · 11 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.
Appellate journey
reviewedBoehm v. Commissioner (from Second Circuit Court of Appeals)
Relationships
Relies on Lucas v. American Code Co. · Burnet v. Houston · Helvering v. Winmill · Commissioner of Internal Revenue v. Scottish American Inv Co
Cited together with United States v. S S White Dental Mfg Co of Pennsylvania · Commissioner of Internal Revenue v. Duberstein D Stanton · Welch v. Helvering · Commissioner of Internal Revenue v. Scottish American Inv Co · Alison v. United States
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 1,005 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the basic fact-finding and inference-making body,”
10 later decisions quote this exact passage · from the majority““[A]nd a determination of whether a loss was in fact sustained in a particular year cannot fairly be made by confining the trier of facts to an examination of the taxpayer’s beliefs and actions. Such an issue of necessity requires a practical approach, all pertinent facts and circumstances being open to inspection and consideration regardless of their objective or subjective nature. As this Court said in Lucas v. American Code Co., 280 U.S. 445 , 449, [ 50 S.Ct. 202 , 203, 74 L.Ed. 538 , 67 A.L.R. 1010 ] ‘no definite legal test is provided by the statute for the determination of the year in which the loss is to be deducted. The general requirement that losses be deducted in the year in which they are sustained calls for a practical, not a legal test’.””
8 later decisions quote this exact passage · from the majority“losses sustained during the taxable year,”
5 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.