Brown v. United States’s Empirical Analysis
396 F.2d 459 · 1968
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently September 2008
5 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. § 1234 · 26 U.S.C. § 163 · 26 U.S.C. § 212
Relies on Douglas v. Alabama · Knetsch v. United States · Royal Netherlands Steamship Co. v. Strachan Shipping Co. · Consolidated Edison Co. of New York v. United States · Southern Railway Co. v. North Carolina
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In computing net income there shall be allowed as deductions : ... . (e) Losses by individuals. In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise— . . . (3) of property not connected with the trade or business, if the loss arises from fires, storms, shipwreck, or other casualty, or from theft.”
2 later decisions quote this exact passage · from the majority“(a) General Rule. — There shall be allowed as a deduction all interest paid or accrued within the taxable year on indebtedness.”
2 later decisions quote this exact passage · from the majority“losses incurred in any transaction entered into for profit, though not connected with a trade or business.” This statutory language is amplified by section 1.165-l(b), Income Tax Regs., as follows: To be allowable as a deduction under section 165(a), a loss must be evidenced by closed and completed transactions, fixed by identifiable events, and * * * actually sustained during the taxable year. Only a bona fide loss is allowable. Substance and not mere form shall govern in determining a deductible loss. The adjuration that substance must control over form compels us to view the relevant”
1 later decision quote this exact passage · from the majoritye.g. Fox v. Commissioner
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.