Duffin v. Lucas’s Empirical Analysis
55 F.2d 786 · 1932
Citation profile
38 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 71 later decisions — most recently June 2014 · most notably Rogers v. Commissioner of Internal Revenue (1940), Davis Et Ux. v. Commissioner of Internal Revenue (1950)
38 federal appellate · 1 district · 1 state decisions
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 Gasoline Products Co. v. Champlin Refining Co. · Burnet v. Sanford & Brooks Co. · Rock Island Co v. United States · United States v. Felt & Tarrant Manufacturing Co. · Tucker v. Alexander
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 71 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Deductions from gross income. In computing net income there shall be allowed as deductions: * * * * * “(k) Bad debts. “(1) General rule. Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.””
1 later decision quote this exact passage · from the majority“Fraud cannot be lightly inferred, but must be established by clear and convincing proof. Duffin v. Lucas, 6 Cir., 55 F.2d 786.”
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.