Lewyt Corporation v. Commissioner of Internal Revenue’s Empirical Analysis
1955
Citation profile
198 federal appellate · 18 district · 7 state decisions
How this case has been cited
Cited by 419 later decisions (14 by the Supreme Court) — most recently August 2014 · most notably Swann v. Charlotte-Mecklenburg Board of Education (1971), Village of Schaumburg v. Citizens for a Better Environment (1980)
198 federal appellate · 18 district · 7 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
reviewedLewyt Corp. v. Commissioner of Internal Revenue (from Second Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 122
Relies on Burnet v. Sanford & Brooks Co. · Security Flour Mills Co. v. Commissioner · Dixie Pine Products Co. v. Commissioner · United States v. Olympic Radio & Television, Inc. · Bullen v. State of Wisconsin
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 419 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Congress may be strict or lavish in its allowance of deductions or tax benefits. The formula it writes may be arbitrary and harsh in its applications. But where the benefit claimed by the taxpayer is fairly within the statutory language and the construction sought is in harmony with the statute as an organic whole, the benefits will not be withheld from the taxpayer though they represent an unexpected windfall.”
11 later decisions quote this exact passage · from the majority“Where the taxing measure is clear, of course, there is no place for loose conceptions about the 'equity of the statute'.... [O]ne should sail close to the shore of literalness in dealing with the technical problems which are the subject matter of revenue laws”
3 later decisions quote this exact passage · from the dissent“(b) Amount of carry-back and carry-over. "(1) Net operating loss carry-back. "(A) Loss for taxable year beginning before 1950. If for any taxable year beginning after December 31, 1941, and before January 1, 1950, the taxpayer has a net operating loss, such net operating loss shall be a net operating loss carry-back for each of the two preceding taxable years, except that the carry-back in the case of the first preceding taxable year shall be the excess, if any, of the amount of such net operating loss over the net income for the second preceding taxable year computed — "(i) with the exceptions, additions, and limitations provided in subsection (d) (1), (2), (4), and (6), and "(ii) by determining the net operating loss deduction for such second preceding taxable year without regard to such net operating loss and without regard to any reduction specified in subsection (c).”
2 later decisions quote this exact passage · from the dissent
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.