Litwin v. United States’s Empirical Analysis
983 F.2d 997 · 1993
Citation profile
2 federal appellate · 1 state decisions
How this case has been cited
Cited by 18 later decisions — most recently August 2018
2 federal appellate · 1 state decisions
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. § 162 · 26 U.S.C. § 166
Relies on United States v. Generes · Las Vegas Ice & Cold Storage Co. v. Far West Bank · Forrestine D. Lemaire, by and Through Her Conservator, Howard C. Lemaire, and Howard C. Lemaire v. United States · Smith v. Commissioner · Kelson 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“must show that the bad debt loss is 'proximately related' to the conduct of trade or business, or that the debt was created in the course of trade or business.”
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.