White v. Commissioner’s Empirical Analysis
1967
Citation profile
How this case has been cited
Cited by 42 later decisions — most recently August 2019 · most notably Axelrod v. Commissioner (1971), Farber v. Commissioner (1972)
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 Durden v. Commissioner · Heyn v. Commissioner · Shearer v. Anderson · Davis 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 42 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“has been consistently broadened so that wherever unexpected, accidental force is exerted on property and the taxpayer is powerless to prevent application of the force because of the suddenness thereof or some disability, the resulting direct and proximate damage causes a loss which is like or similar to losses arising from the causes specifically enumerated in section 165(c)(3). [White v. Commissioner, 48 T.C. 430, 435 (1967).]”
2 later decisions quote this exact passage“sudden, unexpected, violent and not due to deliberate or willful actions by petitioners.”
2 later decisions quote this exact passage“fire, storm, shipwreck, or other casualty, or from theft.”
2 later decisions 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.