Colish v. Commissioner’s Empirical Analysis

Citation profile

5 federal appellate ·

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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “(2) (i) If a casualty or other event occurs which may result in a loss and, in the year of such casualty or event, there exists a claim for reimbursement with respect to which there is a reasonable prospect of recovery, no portion of the loss with respect to which reimbursement may be received is sustained, for purposes of section 165, until it can be ascertained with reasonable certainty whether or not such reimbursement will be received. Whether a reasonable prospect of recovery exists with respect to a claim for reimbursement of a loss is a question of fact to be determined upon an examination of all facts and circumstances.”

   3 later decisions quote this exact passage
   e.g. Estate of Fuchs v. Commissioner · Estate of Frank Fuchs, Deceased, Edith Fuchs, and Edith Fuchs, Surviving Wife Individually v. Commissioner of Internal Revenue

2. “The prospect of recovery must be based on firmer ground than the possibility of a gratuitous reimbursement from a third party,”

   2 later decisions quote this exact passage
   e.g. Halliburton Co. v. Commissioner · Estate of Frank Fuchs, Deceased, Edith Fuchs, and Edith Fuchs, Surviving Wife Individually v. Commissioner of Internal Revenue

3. “reasonable prospect of an existing right to be reimbursed.”

   2 later decisions quote this exact passage
   e.g. Halliburton Co. v. Commissioner · Estate of Frank Fuchs, Deceased, Edith Fuchs, and Edith Fuchs, Surviving Wife Individually v. Commissioner of Internal Revenue