Perrotto v. Commissioner’s Empirical Analysis
1977
Citation profile
Relationships
Applies 26 U.S.C. § 166
Relies on Spring City Foundry Co. v. Commissioner · Fausner v. Commissioner · Challenge Mfg. Co. v. Commissioner · Herbert W. Dustin and Kathleen C. Dustin v. Commissioner of Internal Revenue · Dustin 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 1 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.”
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.