Johnson v. Commissioner’s Empirical Analysis
1976
Citation profile
2 federal appellate ·
Relationships
Relies on Real Estate - Land Title & Trust Co. v. United States · Putoma Corp. v. Commissioner · Fox v. Commissioner · Spitalny v. United States · Frank E. Connery, in No. 19,432 v. United States of America. Max Kraven, in No. 19,433 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“General Rule. There shall be allowed as a deduction any loss sustained during the taxable year and not compensated for by insurance or otherwise . . ..”
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.