sustained
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 280 U.S. 445 - Lucas v. American Code Co. · 1930Most cited · 1,481 citing opinions
loss, taxable year
The general requirement that losses be deducted in the year in which they are sustained calls for a practical, not a legal, test.
How often courts cite the case defining “sustained”
Court decisions citing the opinion that defined “sustained” — 1,481 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.