Cole v. Commissioner’s Empirical Analysis
1940
Citation profile
How this case has been cited
Cited by 10 later decisions — most recently February 2001
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 Helvering v. American Chicle Co. · Denny v. Commissioner · Lakeland Grocery Co. v. Commissioner · Underleak v. Scott
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In determining the amount in [sic] which petitioner’s net assets were increased as a result of the cancellation of petitioner’s indebtedness by his creditor, i.e., the amount of petitioner’s assets which ceased to be offset by claims of creditors, there should be, and has been, omitted from the value of petitioner’s assets the value of his equity in ten life insurance policies. * * * [Id. at 1113.]”
1 later decision quote this exact passage“to the extent of the excess of total assets over total liabilities immediately after * * * [discharge].”
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.