Denman v. Brumback’s Empirical Analysis

Citation profile

29 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 47 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““The case turns upon the question whether the loss, concededly sustained by the respondent through the seizure of the assets of the German company in 1918, was so evidenced by a closed transaction within the meaning of the quoted statute and treasury regulations as to authorize its deduction from gross income of that year. The statute obviously does not contemplate and the regulations (article 144) forbid the deduction of losses resulting from the mere fluctuation in value of property owned by the taxpayer. New York Life Ins. Co. v. Edwards, 271 U.S. 109 , 116, 46 S.Ct. 436 , 70 L.Ed. 859 , cf. Miles v. Safe Deposit Trust Co., 259 U.S. 247 , 42 S.Ct. 483 , 66 L.Ed. 923 . But with equal certainty they do contemplate the deduction from gross income of losses, which are fixed by identifiable events, such as the sale of property (articles 141, 144), or caused by its destruction or physical injury (articles 141, 142, 143), or, in the case of debts, by the occurrence of such events as prevent their collection (article 151).””

   2 later decisions quote this exact passage · from the majority
   e.g. Tompkins v. Commissioner · Tompkins v. Commissioner of Internal Revenue