Lloyd v. Commissioner’s Empirical Analysis
1927
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently November 1958
1 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 Foehrenbach v. German-American Title & Trust Co. · Schambs v. Fidelity & Casualty Co. of New York
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * We are further of the opinion that the loss was “ incurred in trade or business ” in that the furtherance of the business of the eompany of which he was president was legally and logically his business.”
1 later decision quote this exact passage
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.