Nash v. United States’s Empirical Analysis

Citation profile

40 federal appellate · 4 district · 3 state decisions

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 81 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[a]ll that petitioners received from the corporations were securities equal in value to the net worth of the amounts transferred, that is the face value less the amount of the reserve for bad debts.”

   3 later decisions quote this exact passage · from the majority
   e.g. Erlich v. Commissioner · Citizens' Acceptance Corporation, a Dissolved Corporation Continued by Statute for Purposes of Suit v. United States

2. “that a recovery of an item that has produced an income tax benefit in a prior year is to be added to income in the year of recovery.”

   2 later decisions quote this exact passage · from the majority
   e.g. Hillsboro National Bank v. Commissioner · Citizens' Acceptance Corporation, a Dissolved Corporation Continued by Statute for Purposes of Suit v. United States

3. “estimated to become worthless in subsequent years.”

   2 later decisions quote this exact passage · from the majority
   e.g. 9 Cl. Ct. 119 - Beneficial Corp. v. United States · Merchants Industrial Bank, a Corporation Organized and Existing Under the Laws of the State of Colorado v. Commissioner of Internal Revenue