Liddle v. Commissioner’s Empirical Analysis
1994
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently July 2015
3 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. § 167
Relies on Welch v. Helvering · United States v. Ron Pair Enterprises, Inc. · Landgraf v. USI Film Products · Consumer Product Safety Commission v. GTE Sylvania, Inc. · American Tobacco Co. v. Patterson
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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“of a character subject to the allowance for depreciation”
2 later decisions quote this exact passage“tax law has long recognized the accounting concept that depreciation is a process of estimated allocation which does not take account of fluctuations in valuation through market appreciation.”
1 later decision quote this exact passage“[t]here shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear ... of property used in a trade or business....”
1 later decision quote this exact passage
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.