Heyn v. Commissioner’s Empirical Analysis
1966
Citation profile
How this case has been cited
Cited by 47 later decisions — most recently July 2016 · most notably Axelrod v. Commissioner (1971), White v. Commissioner (1967)
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 Cohan v. Commissioner · National Labor Relations Board v. Textile Workers Union · Bodoglau v. Commissioner · Ach v. Commissioner of Internal Revenue · Ach 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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“involved a sudden and violent movement of a large mass of earth that was cataclysmic in character, and was similar in nature to a fire, storm, or shipwreck.”
1 later decision quote this exact passage“any loss sustained during the taxable year and not compensated for by insurance or otherwise.”
1 later decision quote this exact passagee.g. Laurie v. Comm'r“from fire, storm, shipwreck, or other casualty, or from theft.”
1 later decision quote this exact passagee.g. Wheeler v. Comm'r
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.