Guanacevi Mining Co. v. Commissioner’s Empirical Analysis
127 F.2d 49 · 1942
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently June 1980
8 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 Helvering v. Northwest Steel Rolling Mills, Inc. · Helvering v. Wilshire Oil Co. · Crane-Johnson Co. v. Helvering · Marsh Fork Coal Co. v. Lucas · Blockton Cahaba Coal Co. 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The teaching of the opinions in Marsh Fork Coal Co. v. Lucas, 4 Cir., 42 F.2d 83, 85, 86 , and Enterprise Coal Co. v., Phillips, D.C.Pa., 12 F.Supp. 49, 50, 51 , affirmed 3 Cir., 84 F.2d 565 , impress upon us that if an expenditure is made to attain an intended output, it is properly chargeable to. capital as a cost of development; if the expenditure is made to maintain an output, it is properly chargeable to operating expense.””
2 later decisions 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.