Schleppy v. Commissioner’s Empirical Analysis
1979
Citation profile
14 federal appellate ·
How this case has been cited
Cited by 28 later decisions (1 by the Supreme Court) — most recently November 2019 · most notably Commissioner v. Fink (1987), Freeland v. Commissioner (1980)
14 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 Deputy v. du Pont · Interstate Transit Lines v. Commissioner · Eskimo Pie Corp. v. Commissioner · Downer 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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'incurred in any transaction entered into for profit' " recognizable under section 165(c)(2). 601 F.2d at 199. Schleppy observed that "voluntary payments by a stockholder to his corporation in order to bolster its financial position cannot be claimed as a loss.”
2 later decisions quote this exact passage · from the majority“'incurred in any transaction entered into for profit'”
2 later decisions quote this exact passage · from the majority“when a stockholder surrenders part of his stock to improve the financial condition of the corporation he sustains a deductible loss, measured by the basis of the stock surrendered, less the resulting improvement in the value of the stock retained.”
1 later decision quote this exact passage · from the majoritye.g. Fink v. Commissioner
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.