SoRelle v. Commissioner’s Empirical Analysis
1954
Citation profile
15 federal appellate · 1 district ·
How this case has been cited
Cited by 78 later decisions (1 by the Supreme Court) — most recently November 1993 · most notably Enoch v. Commissioner (1972), United States v. Catto (1966)
15 federal appellate · 1 district ·
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. § 41
Relies on Cohan v. Commissioner · Helvering v. Clifford · Helvering v. Horst · United States v. Anderson · Blair 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 78 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“We think that the denial of depreciation deductions for inventoried breeding stock accords with sound accounting practices for the precise reason stated in section 29.23(1)-10, to wit, 'the corresponding reduction in their value will be reflected in the inventory.'”
1 later decision quote this exact passagee.g. Elia v. Commissioner“entered into and executed an agreement in contemplation of divorce fully, completely, and finally disposing of all their property rights, including their interests in future income earned by each other.”
1 later decision quote this exact passage“If such livestock be included in an inventory no depreciation thereof will be allowed, as the corresponding reduction in their value will be reflected in the inventory * * *.”
1 later decision quote this exact passagee.g. Elia v. Commissioner
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.