United States v. Generes’s Empirical Analysis
1972
Citation profile
189 federal appellate · 9 district · 7 state decisions
How this case has been cited
Cited by 602 later decisions (7 by the Supreme Court) — most recently March 2022 · most notably Furman v. Georgia (1972), Brunswick Corporation v. Pueblo Bowl-O-Mat Inc (1977)
189 federal appellate · 9 district · 7 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.
Appellate journey
reviewedUnited States v. Generes (from Fifth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 165 · 26 U.S.C. § 166 · 26 U.S.C. § 172 · 26 U.S.C. § 2035 · 26 U.S.C. § 262 · 26 U.S.C. § 531
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Rogers v. Missouri Pacific Railroad · Montgomery Ward & Co. v. Duncan · Knetsch v. United States · Golsen 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 602 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a debt other than -- (A) a debt created or acquired * * * in connection with a trade or business of the taxpayer; or (B) a debt the loss from the worthlessness of which is incurred in the taxpayer's trade or business.”
17 later decisions quote this exact passage · from the dissent“compare the risk against the potential reward and give proper emphasis to the objective rather than to the subjective.”
14 later decisions quote this exact passage · from the majority“[t]here shall be allowed as a deduction any debt which becomes [wholly] worthless within the taxable year.”
12 later decisions quote this exact passage · from the dissent
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.