Bancroft v. United States’s Empirical Analysis
1940
Citation profile
4
cited by 4 later decisions
June 1955
most recently cited
1 federal appellate ·
Relationships
Relies on United States v. S S White Dental Mfg Co of Pennsylvania · Falvey v. Foreman-State National Bank · 16 F. Supp. 391 - In Re Hoffman · 16 F. Supp. 393 - Smith 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““(f) Losses by corporations. In the case of a corporation, losses sustained during the taxable year and not compensated for by insurance or otherwise.” Under Regulations 86, Article 23, (e)-4: “ * * * If a stock of a corporation becomes worthless, its cost or other basis as determined and adjusted under Séction 113 is deductible by the owner for the taxable year in which the stock became worthless, provided a satisfactory showing is made of its worthlessness.””
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.