Clark v. Commissioner’s Empirical Analysis
85 F.2d 622 · 1936
Citation profile
6 federal appellate · 1 district ·
How this case has been cited
Cited by 14 later decisions — most recently March 2002
6 federal appellate · 1 district ·
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 United States v. S S White Dental Mfg Co of Pennsylvania · Stranahan v. Commissioner · Sherman & Bryan, Inc. v. Blair · Olympia Harbor Lumber Co. v. Commissioner of Internal Revenue · Long v. Metzger
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““§ 23. Deductions from Gross Income. “In computing net income there shall be allowed as deductions: 4 4 4 4 4 4 4 “(k) Bad Debts. Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts); and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.” 26 U.S.C.A. Int.Rev. Acts, page 828.”
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.