Echols v. Commissioner’s Empirical Analysis
1991
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently December 2019
4 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
Applies 26 U.S.C. § 165
Relies on Laney v. Commissioner · Freeland v. Commissioner · Denman v. Brumback · Hopkins v. Commissioner · Middleton 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A loss shall be allowed as a deduction under section 165(a) only for the taxable year in which the loss is sustained. For this purpose, a loss shall be treated as sustained during the. taxable year in which the loss occurs as evidenced by closed and completed transactions and as fixed by identifiable events occurring in such taxable year. .. , ,.”
3 later decisions quote this exact passage · from the majority“he does not ask for reconsideration and reversal of our decision to the extent we held that the taxpayers were entitled to a loss deduction under Code § 165(a) on the determination that taxpayers abandoned their interest in the partnership. Rather, urges the Commissioner, we should withdraw our alternate holding that the taxpayers were entitled, as they urged in the Tax Court and again on appeal, to take a loss deduction under Code § 165(a) based on their determination, grounded in demonstrable facts, that their interest in the partnership was”
1 later decision quote this exact passage · from the majority“clear and unequivocal indication to * * * [the other partners] and the world that * * * [they] were “walking” from their ownership interest in the Partnership. And they kept that vow, never thereafter to return to acts of ownership toward or contributions to the Partnership. [Echols v. Commissioner, 935 F.2d at 706 .]”
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.