Commissioner v. Surface Combustion Corp.’s Empirical Analysis
181 F.2d 444 · 1950
Citation profile
14 federal appellate ·
How this case has been cited
Cited by 27 later decisions — most recently November 2016 · most notably Briarcliff Candy Corporation, (Formerly Loft Candy Corporation) v. Commissioner of Internal Revenue (1973), United States v. General Shoe Corp. (1960)
14 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. § 165 · 26 U.S.C. § 23
Relies on Welch v. Helvering · Lucas v. Ox Fibre Brush Co. · United States v. Cummins Distilleries Corp. · United States v. E. L. Bruce Co. · Lincoln Electric Co. 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We also reject the Commissioner’s contention that the taxpayer had not irrevocably parted with the funds, since they would be returned to it if the contributions were ultimately held to be nondeductible. Such a contingency was entirely within the control of the Commissioner. So far as the taxpayer was concerned, the payments were irrevocable by it. Oxford Institute, 33 B.T.A. 1136 . For several years prior to March. 1, 1945 the Commissioner approved profit sharing and pension plans and allowed deductions therefor where such payments were so conditioned. Montgomery, Federal Taxes, Yol. 1, p. 533, 1948-1949 Edition.”
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.