Crown v. Commissioner’s Empirical Analysis
1981
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 99 later decisions — most recently September 2020 · most notably Duval v. United States (1984), American Offshore, Inc. v. Commissioner (1991)
3 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 Crane v. Commissioner · Putnam v. Commissioner · Eckert v. Burnet · Helvering v. Price · King Enterprises, Inc. 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 99 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“However, it is generally accepted that the year of worthlessness is to be fixed by identifiable events which form the basis of reasonable grounds for abandoning any hope of recovery.”
3 later decisions quote this exact passage · from the majority“it is not uncommon to take cognizance of subsequent events in confirming whether a debt becomes worthless in a particular year.”
2 later decisions quote this exact passage · from the majority“There shall be allowed as a deduction any debt which becomes worthless within the taxable year.”
2 later decisions 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.