Reisinger v. Commissioner’s Empirical Analysis
144 F.2d 475 · 1944
Citation profile
12 federal appellate · 1 state decisions
How this case has been cited
Cited by 29 later decisions (3 by the Supreme Court) — most recently September 2011 · most notably Brown Shoe Co. v. Commissioner (1950), United States v. Chicago, Burlington & Quincy Railroad (1973)
12 federal appellate · 1 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
Relies on Weiss v. Wiener · Detroit Edison Co. v. Commissioner · New York Cent. R. v. Commissioner of Internal Revenue
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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Only a taxpayer who has a depreciable interest in property may take the deduction, and that interest must be in existence in the taxable period to enable him to show a then actual diminution in its value. It is not enough that the taxpayer may in the future have to make an investment which will then depreciate in value. * * *”
2 later decisions quote this exact passage · from the majority“a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence)— (1) of property used in the trade or business, or (2) of property held for the production of income.”
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.