Simon v. Comm'r’s Empirical Analysis
1994
Citation profile
2 federal appellate ·
Relationships
Relies on United States v. Correll · Lindheimer v. Illinois Bell Telephone Co. · Commissioner of Internal Revenue v. Idaho Power Company · Massey Motors, Inc. v. United States · American Automobile Association 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“used in a trade or business, or ... held for the production of income.”
2 later decisions quote this exact passage · from the dissent“of a character subject to the allowance for depreciation”
1 later decision quote this exact passage · from the dissent“) of the Economic Recovery Tax Act of 1981 (”
1 later decision quote this exact passage · from the dissent
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.