Friend v. Commissioner’s Empirical Analysis
119 F.2d 959 · 1941
Citation profile
22 federal appellate ·
How this case has been cited
Cited by 37 later decisions — most recently January 1995 · most notably Commissioner of Internal Revenue v. Moore. Moore v. Commissioner of Internal Revenue (1953), Commissioner of Internal Revenue v. Indiana Broadcasting Corp. (1965)
22 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 Weiss v. Wiener · Helvering v. Missouri State Life Ins. · Igleheart v. Commissioner · Commissioner v. Terre Haute Electric Co. · Paducah Water Co. 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 37 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““It is plain from a reading of the statute that what is meant is to give the asset, whatever it may be, a basis for valuation for the purpose of determining gain or loss for income tax purposes in the event of a future sale of the asset. The statute can not be construed, even in conjunction with the valuation for estate tax purposes and the payment of that tax, to place the petitioners in the position of a purchaser of the leaseholds for a valuable consideration. Therefore, the contention of the petitioners must fail, and their other contentions must fall with it.””
3 later decisions quote this exact passage · from the majority“Depreciation allowances are limited to depreciable property and exclude assets not of that character.”
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.