Cornelius v. Commissioner’s Empirical Analysis
1971
Citation profile
How this case has been cited
Cited by 17 later decisions — most recently April 2019
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 Helvering v. Owens · McAnarney v. Newark Fire Insurance · Millsap v. Commissioner · Millsap v. Commissioner · Conner v. United States
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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“any loss sustained during the taxable year and not compensated for by insurance or otherwise.”
3 later decisions quote this exact passage“arise from fire, storm, shipwreck, or other casualty.”
2 later decisions quote this exact passage“property not connected with a trade or business,”
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.