Andrew v. Commissioner’s Empirical Analysis
1970
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 49 later decisions — most recently January 2019 · most notably Cimarron Trust Estate v. Commissioner (1972), Echols v. Commissioner (1989)
1 federal appellate ·
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 United States v. S S White Dental Mfg Co of Pennsylvania · Putnam v. Commissioner · Van Anda v. Commissioner · Clark v. Commissioner · Carr v. Van Anda's Estate, Deceased, Paul Van Anda v. Commissioner of Internal Revenue
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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“must be made in the exercise of sound business judgment, based upon as complete information as is reasonably obtainable.”
3 later decisions quote this exact passage · from the majority“as a deduction any debt which becomes worthless within the taxable year.”
2 later decisions quote this exact passage“To qualify for a deduction for a worthless debt a taxpayer must show that he and his alleged debtor intended to create a debtor-creditor relationship, that a genuine debt in fact existed, and that the debt became worthless within the tax year.”
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.