Handelman v. Commissioner’s Empirical Analysis
1961
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently June 1992
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
Applies 26 U.S.C. § 337
Relies on West Seattle National Bank v. Commissioner · Geyer, Cornell & Newell, Inc. v. Commissioner · West Seattle Nat'l Bank v. Commissioner · R. Gsell & Co. v. Commissioner · McCamant 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“that any balance in a reserve for bad debts existing when the reserve becomes no longer necessary, as for example, when all the accounts have been collected, must be included in taxable income, upon the theory that the amount of the reserve, having been previously deducted, must be restored to income.”
1 later decision quote this exact passage“The purchase price for said accounts shall be the total balance owing thereon, less five (5%) percent, as an allowance for uncollectible accounts * * *.”
1 later decision quote this exact passage“there shall be allowed (in the discretion of the Secretary or his delegate) a deduction for a reasonable addition to a reserve for bad debts.”
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.