Sneed v. Commissioner’s Empirical Analysis
119 F.2d 767 · 1941
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 24 later decisions (2 by the Supreme Court) — most recently June 1981
13 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
Relies on Maryland Casualty Co. v. United States · Murphy Oil Co. v. Burnet · United States v. Dakota-Montana Oil Co. · Guaranty Trust Co of New York v. Commissioner of Internal Revenue · Herring v. Commissioner
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(c) If for any reason any grant of mineral rights expires or terminates or is abandoned before the mineral which has been paid for in advance has been extracted and removed, the grantor shall adjust his capital account by restoring thereto the depletion deductions made in prior years on account of royalties on mineral paid for but not removed, and a corresponding amount must be returned as income for the year in which such expiration, termination, or abandonment occurs.[ 26 ]”
1 later decision quote this exact passage · from the majority“We hold that “the property” means generally each separate tract, if operated by the owner, or each separate lease if leases are made. * * * We think that by leasing it [the ranch] in separate parcels to different persons he [the taxpayer] separated it into as many different properties as there were leases made. * * *”
1 later decision quote this exact passage · from the majority“the percentage depletion allowance is more favorable to the taxpayer, as its choice in this and other cases shows. It ought not to be made still more favorable by making it final in the case of a bonus deduction.”
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.