Miller v. Commissioner’s Empirical Analysis
1984
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently August 2012
5 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
Applies 26 U.S.C. § 165 · 26 U.S.C. § 213
Relies on United States v. S S White Dental Mfg Co of Pennsylvania · Burnet v. Logan · Alison v. United States · Ramsay Scarlett & Co. v. Commissioner · Axelrod 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“If a casualty or other event occurs which may result in a loss and, in the year of such casualty or event, there exists a claim for reimbursement with respect to which there is a reasonable prospect of recovery, no portion of the loss with respect to which reimbursement may be received is sustained, for purposes of section 165, until it can be ascertained with reasonable certainty whether or not such reimbursement will be received. Whether a reasonable prospect of recovery exists with respect to a claim for reimbursement of a loss is a question of fact to be determined upon an examination of all facts and circumstances.”
1 later decision quote this exact passage · from the dissent“The initial House Ways and Means committee language was “losses ... not covered by insurance or otherwise compensated for.” The Senate Finance Committee amended the language to its final and enacted form of "losses ... not compensated for by insurance or otherwise." This change makes clear the fact that Congress was aware of the difference between "covered” and "compensated” and intended to enact what it in fact enacted.”
1 later decision quote this exact passage · from the majority“The disposition the Commissioner favors in this case would deny a section 165 deduction any time a loss is covered by insurance. This is functionally equivalent to reading the statute as if it said "not covered by insurance.” It is sufficient to point out that "covered” also has a plain meaning rather different from that of "compensated,” and that this Court must enforce the statute Congress actually enacted.”
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.