Monteleone v. Commissioner’s Empirical Analysis
1960
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 100 later decisions — most recently November 2020 · most notably Luman v. Commissioner (1982), Horn v. Commissioner (1988)
3 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 Edwards v. Bromberg · 124 Cal. App. 2d 123 - People v. Platt · 85 Cal. App. 2d 182 - People v. Daniels · Jones v. Commissioner · Schultz 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 100 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“depends upon the law of the jurisdiction wherein the particular loss occurred.”
6 later decisions quote this exact passage“any loss sustained during the taxable year and not compensated for by insurance or otherwise.”
4 later decisions quote this exact passage“occasioned by circumstances clearly indicating theft”
4 later decisions 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.