Penn v. Commissioner’s Empirical Analysis
1951
Citation profile
4
cited by 4 later decisions
April 1954
most recently cited
3 federal appellate ·
Relationships
Relies on Keitel v. Commissioner · Kissel v. Commissioner · Grant v. Rose · Wolff 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In the case of life tenant and remainderman the bill provides that the deduction for depreciation shall be computed as if the life tenant were, the absolute owner of the property—that is, in accordance with the estimated useful life of the property—and shall be allowed to the life tenant .each year that he holds the property.””
2 later decisions quote this exact passage
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.