Pennroad Corp. v. Commissioner’s Empirical Analysis
1954
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 20 later decisions — most recently February 1977
8 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
Relies on Lucas v. American Code Co. · Doyle v. Mitchell Bros. · Helvering v. Stormfeltz · Overfield v. Pennroad Corporation · Drier v. Helvering
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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]t is well settled that expenses of acquiring, perfecting, or recovering title to property are nondeductible capital expenses.”
1 later decision quote this exact passage“constituted a recovery of capital resulting in no income taxable to the petitioner.”
1 later decision 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.