Herrera v. Commissioner’s Empirical Analysis
2013
Citation profile
Relationships
Applies 26 U.S.C. § 1211 · 26 U.S.C. § 166
Relies on Terrell v. Commissioner · Rodriguez v. City and County of Denver · Rodriguez v. Commissioner · Black Gold Energy Corp. v. Commissioner · Piggy Bank Stations, Inc. 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a payment of principal or interest made...by the taxpayer in discharge of part or all of the taxpayer's obligation as a guarantor...is treated as a business debt becoming worthless in the taxable year in which the payment is made.”
1 later decision quote this exact passage · from the majority“a payment of principal or interest made...by the taxpayer in discharge of part or all of the taxpayer's obligation as a guarantor,”
1 later decision quote this exact passage · from the majority
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.