Frantz v. Commissioner’s Empirical Analysis
1984
Citation profile
10
cited by 10 later decisions
1
cited 1 times by the Supreme Court
August 1997
most recently cited
4 federal appellate ·
Relationships
Relies on Deputy v. du Pont · Interstate Transit Lines v. Commissioner · Whipple v. Commissioner · Federal Power Commission v. Sierra Pacific Power Co. · Giblin 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“judicial repeal of Sec. 165(g), which treats a loss on worthless stock as a 'loss from the sale or exchange, on the last day of the taxable year, of a capital asset'”
2 later decisions quote this exact passage“I.R.C. Sec. 165(c)(1), and was not a transaction entered into for profit within the meaning of I.R.C. Sec. 165(c)(2), but was an”
2 later decisions quote this exact passage“conversion of eventual capital losses into immediate ordinary losses.”
2 later decisions 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.