Roach v. United States’s Empirical Analysis
106 F.3d 720 · 1997
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently October 2012
12 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 Anderson v. City of Bessemer City · Pj Maffei Building Wrecking Corporation v. United States · Dorl v. Commissioner · Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United States · Smith 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“), purchased 250 trucks and leased them to Chemlawn Corporation for eight years ending December 31, 1988. MOT then sold the trucks, subject to the Chemlawn lease, to individual investors, such as these plaintiffs. Plaintiffs depreciated the trucks under the then current Class Life Asset Depreciation Range (”
1 later decision quote this exact passage · from the majority“produce evidence indicating the date their Closing Agreements were formed, they have failed to demonstrate that the prospective language in paragraph 3 applies to the October 1988 lease.”
1 later decision quote this exact passage · from the majority“the reasonableness of any claim for depreciation shall be determined upon the basis of conditions known to exist at the end of the period for which the return is made.”
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.