P. Dougherty Co. v. Commissioner’s Empirical Analysis
159 F.2d 269 · 1946
Citation profile
22 federal appellate ·
How this case has been cited
Cited by 58 later decisions (1 by the Supreme Court) — most recently October 2012 · most notably Niedringhaus v. Commissioner (1992), United States v. Hemme (1986)
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
Applies 26 U.S.C. § 23 · 26 U.S.C. § 24 · 26 U.S.C. § 291
Relies on New Colonial Ice Co. v. Helvering · Spies v. United States · Dobson v. Commissioner · John Kelley Co. v. Commissioner · Commissioner of Internal Revenue v. Lane-Wells Co
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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“as meaning only active employment of property devoted to the business would lead to results which we cannot believe Congress intended. For example, one factory of a large industrial plant may lie idle for a year, and in fact suffer depreciation as great, or greater, than that sustained by the factories in operation. To allow no depreciation for the idle factory would be most unfair to the taxpayer, for he must claim the deduction in his tax return for the year when the depreciation occurs, and may not take it in a later year. * * * Hence we think the phrase should be read as equivalent to”
1 later decision quote this exact passage · from the majority“Section 1.48-1(b)(1), Income Tax Regs. , requires that in each taxable year, the taxpayer must determine whether property which qualified as section 38 property in previous years continues to qualify as section 38 property. Property ceases to be section 38 property when depreciation is no longer allowable for the property. Sec. 1.48-1(b), Income Tax Regs. 9 A depreciation deduction is allowable for property used in a trade or business or property held for the production of income. Sec. 167(a). Property is used in a trade or business if it is”
1 later decision quote this exact passage · from the majoritye.g. Uri v. Commissioner“Where the line should be drawn between capital and current expenses often presents a practicable question of considerable difficulty and the decision of the Tax Court in such a case should not be disturbed unless manifestly wrong.”
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.