Helvering v. Ames’s Empirical Analysis
71 F.2d 939 · 1934
Citation profile
14 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently October 1961
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 Phillips v. Commissioner · Duffin v. Lucas · Twin City Tile & Marble Co. v. Commissioner · Edson v. Lucas · Kendrick Coal & Dock Co. 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is a question whether the creditor had any reasonable expectations that the debt, or any part, would or even might be paid. Id. ‘But a debt cannot be written off as worthless merely because it is doubtful. Reasonable and intelligent effort must be made to determine its value, and the circumstances thus discovered must be such as reasonably to generate the belief, that it is in fact worthless. Naturally no hard and fast rule can be laid down, and each case must be adjudged in the light of its own facts. American Trust Co. v. Commissioner, 9 Cir., 31 F.2d 47, 49 .””
1 later decision quote this exact passage · from the majoritye.g. Peters v. Sheehan““Bad Debts. Debts ascertained to be worthless and charged off within the taxable year * *”
1 later decision quote this exact passage · from the majoritye.g. Peters v. Sheehan
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.