Duval Motor Co. v. Commissioner’s Empirical Analysis
264 F.2d 548 · 1959
Citation profile
14 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently September 1991 · most notably Stein v. Commissioner (1963), Nash v. Commissioner (1973)
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. § 117
Relies on Galena Oaks Corporation v. Frank Scofield, Collector of Internal Revenue · United States v. Bennett · Albright v. United States · Carter 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Whether property sold or disposed of by a taxpayer was held for sale to customers in the ordinary course of his trade or business within the meaning of Section 117 (a) is essentially a question of fact and, since it is the duty of the Tax Court to weigh evidence, draw inferences, make deductions and find the facts, the finding of fact by that court will not be disturbed on review if it is supported by substantial evidence and is not clearly erroneous.””
4 later decisions quote this exact passage · from the majority““We think there need not be too much attention paid to terminology here. When an automobile dealer buys new automobiles for sale, but thereafter takes them out of inventory and puts them to the use for which an automobile is intended in the hands of its ultimate consumer, that is, transporting personnel, and commits them over their reasonable useful life to that purpose in the operation of his business, the mere fact that he is in the automobile selling business does not deprive him of the right to depreciate such automobiles over their useful life in his hands and sell them thereafter with all the benefits of Section 117 (j).” Duval Motor Co. v. Commissioner, 5 Cir., 1959, 264 F.2d 548 , 551-552.”
2 later decisions quote this exact passage · from the majority“where such a dealer buys new cars for sale, puts them into inventory, later removes them temporarily 3 to be used by company officials and salesmen whose primary interest is to stimulate sales of all the dealer’s cars, including these very ears in issue, we conclude that under the ordinary meaning of the words used in the statute the “primary” purpose for which the dealer holds the cars during the entire holding by it is for sale to its customers in the ordinary course of its business.”
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.