Johnston v. Commissioner’s Empirical Analysis
1980
Citation profile
1
cited by 1 later decisions
September 1994
most recently cited
Relationships
Relies on Welch v. Helvering · Lamphere v. Commissioner · Gilman 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 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We do not mean to imply that, if petitioner had proved the decline in the road’s value, his loss would be limited to the portion of his adjusted basis in the entire road mathematically attributable to the 200 feet segment damaged. While the record is unclear on this point, if the damaged road section actually crossed the river, it would certainly have been more costly to construct than a section which only ran along the river. Likewise, we recognize that when a portion of a road is destroyed more than the destroyed portion is affected — the entire road may decline in value. We simply do not have before us the type of proof necessary to apply these principles.”
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.