White v. Commissioner’s Empirical Analysis
61 F.2d 726 · 1932
Citation profile
8 federal appellate · 2 state decisions
How this case has been cited
Cited by 14 later decisions (1 by the Supreme Court) — most recently October 1990
8 federal appellate · 2 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 Burnet v. Houston · Kornhauser v. United States · Reinecke v. Spalding · Hill v. Smith · A. Harris & Co. v. Lucas
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In computing net income there shall be allowed as deductions: * * * “In the case of a corporation, losses sustained during the taxable year and not compensated for by insurance or otherwise.” “The term ‘loss,’ ” say Paul and Mertens in the Law of Income Taxation, vol. 3, § 26.24, p. 251, “is a comprehensive term. It has been defined as : 1 ‘ “failure to keep that which one has.” There are many kinds of loss: Money out of pocket; a judgment, changing the status from solvency to insolvency.’ Another definition is' 2 ‘an especially [sic], unintentional parting with something of value,’ Notwithstanding the comprehensive character of the term ‘loss,’ as above defined, it is vital to a loss that something be parted with. There is no loss when an investment is preserved by an additional contribution; * *”
1 later decision quote this exact passage · from the majority“In computing net income there shall be allowed as deductions ... all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business.”
1 later decision quote this exact passage · from the majoritye.g. Welch v. Helvering
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.