Commissioner v. Hamill Coal Corp.’s Empirical Analysis

Citation profile

19 federal appellate ·

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.

1. ““It is agreed that the right to a depletion allowance is dependent upon the ownership of an economic interest in the mineral deposit and that when more than one person has such an interest the allowance must be equitably apportioned between them. It is also agreed that title to or ownership of the deposit is not essential to the creation of an economic interest therein. It is enough if the taxpayer has acquired by investment any interest in the mineral in place and secures by any form of legal relationship income derived from the severance and sale of the mineral to which he must look for the return of his investment. However, a taxpayer who has no capital investment in the deposit does not possess an economic interest merely because by contract with the owner he possesses an economic advantage derived from production. See § 29-23 (m-1) of Treasury Regulations 111.””

   1 later decision quote this exact passage · from the majority
   e.g. Stilwell v. United States

2. ““ * * * the contract. specifically provided that the obligation of the taxpayer [lessee-coal company] to pay for the extraction of 16,000 tons of coal per month was dependent upon market conditions, the taxpayer agreeing on its part to give the coal mined by Daniel [coal stripper] the preference in making sales. Thus the parties themselves recognized that the success of the venture and the •return to them of their respective investments depended upon the taxpayer’s ability to make advantageous sales of the product.””

   1 later decision quote this exact passage · from the majority
   e.g. 150 F. Supp. 224 - Huss v. Smith

3. “after Daniel [the stripper] had removed substantially all the coal with an overburden of less than 40 feet.”

   1 later decision quote this exact passage · from the majority
   e.g. Huss v. Smith