Titus v. Commissioner’s Empirical Analysis
1925
Citation profile
How this case has been cited
Cited by 13 later decisions — most recently February 1980
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 Luke & Fleming, Inc. v. Commissioner · Edmunds v. Commissioner · Brevoort Hotel 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * The theory of depreciation is that the taxpayer should be allowed, during the useful life of property used in his business, to recover the cost of such property. Appeal of the Brevoort Hotel Co. 1 B. T. A. 132.”
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.