Kentucky Utilities Co. v. Glenn’s Empirical Analysis
394 F.2d 631 · 1968
Citation profile
18 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 36 later decisions — most recently August 2012 · most notably Commissioner v. Baertschi (1969), 351 So. 2d 1290 - Ethyl Corp. v. Collector of Revenue (1978)
18 federal appellate · 1 district · 2 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.
Relationships
Applies 26 U.S.C. § 115 · 26 U.S.C. § 24 · 26 U.S.C. § 26
Relies on Welch v. Helvering · Costello v. United States · Hellmich v. Hellman · Great Western Power Co of California v. Commissioner of Internal Revenue
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 36 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.”
4 later decisions quote this exact passage · from the majority“This record convinces us that the District Judge’s quoted findings of fact are not clearly erroneous. KU’s loss over and above the $10,000 allowed by the District Judge was not an “uninsured loss.” Sam P. Wallingford Grain Corp. v. Commissioner of Internal Revenue, 74 F.2d 453 (10th Cir. 1934). [ 394 F.2d at 633 .]”
1 later decision 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.