Fackler v. Commissioner’s Empirical Analysis
133 F.2d 509 · 1943
Citation profile
26 federal appellate · 3 district · 4 state decisions
How this case has been cited
Cited by 74 later decisions — most recently May 2015 · most notably Curphey v. Commissioner (1980), Maloney v. Spencer (1949)
26 federal appellate · 3 district · 4 state decisions
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. § 117 · 26 U.S.C. § 22 · 26 U.S.C. § 23
Relies on Flint v. Stone Tracy Co. · Helvering v. Rankin · Helvering v. Lazarus · Irwin v. Gavit · Richards 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 74 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“of a character which is subject to the allowance for depreciation”
2 later decisions quote this exact passage · from the majority“... the fact that the petitioner was engaged in the practice of law does not at all negate the fact that he was also engaged in the business of operating the building. The management of the property necessarily involved alterations and repairs commensurate with the number of tenants who occupied the building. It was also necessary to furnish elevator service, heat, light and water which required regular and continuous activity and the employment of labor, the buying of material and many other things which come within the definition of business, [at 512]”
1 later decision quote this exact passage · from the majority““It is a fair inference from the evidence that petitioner acquired the leasehold with the primary intention of operating the building upon it for profit and that he was not holding the property merely as an investment and solely for the purpose of collecting rents without rendering personal service to tenants.” (Italics ours.)”
1 later decision quote this exact passage · from the majoritye.g. LATTER v. Fontenot
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.