Duffy v. Central R Co of New Jersey’s Empirical Analysis
1925
Citation profile
6 federal appellate · 3 district · 2 state decisions
How this case has been cited
Cited by 69 later decisions — most recently September 2002 · most notably Saigh v. Commissioner (1961), Bonwit Teller & Co. v. Commissioner (1929)
6 federal appellate · 3 district · 2 state decisions
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.
Appellate journey
reviewedthe decision below (from Third Circuit Court of Appeals)
Relationships
Relies on Guild v. Sampson · Dodge v. Hogan · Bien v. Bixby · Central R. v. Duffy · Baltimore & Ohio Railroad v. Groeger
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 69 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In respect of the 999 year leases, the additions and betterments will all be consumed in their use by the lessee within a fraction of the term, and, as to them, allowances for annual depreciation will suffice to meet the requirements of the statute. In the case of the pier leases, the improvements may and probably will outlast the term, and, as to them, deductions may more properly take the form of proportionate annual allowances for exhaustion.”
2 later decisions quote this exact passage · from the majority“, in the absence of circumstances fairly importing an exceptional meaning; and these we do not find in respect of the statute under review. Nor do such expenditures come within the phrase”
2 later decisions quote this exact passage · from the majority“, which was evidently meant to bring in payments ejusdem generis with”
2 later decisions 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.