Southeastern Bldg. Corp. v. Commissioner’s Empirical Analysis
148 F.2d 879 · 1945
Citation profile
14 federal appellate · 5 state decisions
How this case has been cited
Cited by 41 later decisions — most recently December 1995 · most notably Cluck v. Commissioner (1995), Northern Natural Gas Co. v. Dwyer (1971)
14 federal appellate · 5 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. § 23
Relies on United States v. Ludey · Real Estate - Land Title & Trust Co. v. United States · Detroit & Windsor Ferry Co. v. Woodworth · Becker v. Anheuser-Busch, Inc. · State Line & Sullivan R. v. Phillips
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 41 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"... It thus becomes apparent that while the rental value of the property fluctuated, its life is in no wise diminished, and to grant taxpayer the relief it here seeks would be the equivalent of aiding it to recoup fluctuation losses. Manifestly, the life of the property has many years to run, and it can be used throughout its normal life. The unprofitable nature of a business or the mere shrinkage in value of commodities is not a sufficient basis upon which to predicate an allowance for obsolescence. ..." (p. 880.) (Emphasis added.)”
5 later decisions quote this exact passage · from the majority“deduction for depreciation which covers the ordinary wear and tear will not be sufficient to restore the cost of the property before its usefulness is at an end.”
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.