Ander v. Commissioner’s Empirical Analysis
1967
Citation profile
1 district ·
How this case has been cited
Cited by 16 later decisions — most recently July 2018
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
Relies on Arrowsmith v. Commissioner · Alison v. United States · Edwards v. Bromberg · Ticket Office Equipment Co. v. Commissioner of Internal Revenue · Ticket Office Equipment Co. 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It would be anomalous in the extreme if expenses paid to reduce the amount of such an ordinary loss [casualty] were not themselves deductible in full, as partaking of the nature of the loss to which they relate.”
1 later decision quote this exact passage“closely identified and connected with the theft loss itself as to be further or additional or collateral theft losses.”
1 later decision quote this exact passagee.g. Marx v. Commissioner“a claim for reimbursement with respect to which there is a reasonable prospect of recovery”
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.