Dewees v. Commissioner’s Empirical Analysis
1989
Citation profile
40 federal appellate · 3 district ·
How this case has been cited
Cited by 78 later decisions — most recently December 2018 · most notably Freytag v. Commissioner (1990), Marine v. Commissioner (1989)
40 federal appellate · 3 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
Applies 26 U.S.C. § 1091 · 26 U.S.C. § 1222 · 26 U.S.C. § 1233 · 26 U.S.C. § 1234 · 26 U.S.C. § 165 · 28 U.S.C. § 1407
Relies on Morissette v. United States · Gregory v. Helvering · Helvering v. National Grocery Co. · Bob Jones University v. United States · Knetsch 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 78 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“§ 165(c) LIMITATION OF LOSSES OF INDIVIDUALS. — In the case of an individual, the deduction under subsection (a) shall be limited to— (1) losses incurred in a trade or business; (2) losses incurred in any transaction entered into for profit, though not connected with a trade or business....”
5 later decisions quote this exact passage · from the majority“(a) GENERAL RULE. — For purposes of the Internal Revenue Code of 1986 [formerly I.R.C.1954], in the case of any disposition of 1 or more positions— (1) which were entered into before 1982 and form part of a straddle, and (2) to which the amendments made by title V of the Economic Recovery Tax Act of 1981 ... do not apply, any loss from such disposition shall be allowed for the taxable year of the disposition if such loss is incurred in a trade or business, or if such loss is incurred in a transaction entered into for profit though not connected with a trade or business, (b) LOSS INCURRED IN A TRADE OR BUSINESS. — For purposes of subsection (a), any loss incurred by a commodities dealer in the trading of commodities shall be treated as a loss incurred in a trade or business.”
4 later decisions quote this exact passage · from the majority“(a) General rule. — There shall be allowed as a deduction any loss sustained during the taxable year and not compensated by insurance or otherwise.”
3 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.