Stranahan v. Commissioner’s Empirical Analysis
42 F.2d 729 · 1930
Citation profile
24 federal appellate · 1 district ·
How this case has been cited
Cited by 40 later decisions — most recently December 1988 · most notably Commissioner of Internal Revenue v. Liberty Bank & Trust Co. (1932), Estate of Gardner v. Commissioner (1984)
24 federal appellate · 1 district ·
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
Applies 26 U.S.C. § 1211
Relies on Lucas v. American Code Co. · Lucas v. Kansas City Structural Steel Co. · Williamsport Wire Rope Co. v. United States · Silberschein v. United States · Blair v. Oesterlein Machine Co.
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 23. Deductions from Gross Income. “In computing net income there shall be allowed as deductions: 4 4 4 4 4 4 4 “(k) Bad Debts. Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts); and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.” 26 U.S.C.A. Int.Rev. Acts, page 828.”
2 later decisions quote this exact passage · from the majority
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.