Elliott v. Commissioner’s Empirical Analysis
1963
Citation profile
How this case has been cited
Cited by 76 later decisions — most recently April 2020 · most notably Magill v. Commissioner (1978), Hesse v. Commissioner (1973)
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
Relies on Allen v. Commissioner · Bouche v. Commissioner · Jones 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 76 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“during the taxable year in which the taxpayer discovers such loss.”
2 later decisions quote this exact passage“the basis for determining the amount of the deduction for any loss shall be the adjusted basis provided in section 1011 for determining the loss from the sale or other disposition of property.”
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.