United States v. W. R. Bonsal Co.’s Empirical Analysis
279 F.2d 465 · 1960
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently October 1975
13 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 United States v. Wagner Quarries Co. · Virginian Limestone Corp. v. Commissioner · South Jersey Sand Co. v. Commissioner · Commissioner v. Quartzite Stone Co. · Spencer Quarries, Inc. 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(b) Basis foe Depletion.— [[Image here]] (4) Percentage depletion fob coal and metal mines and foe ceetain otheb MINES AND NATURAL MINERAL DEPOSITS.- (A) In general. — Tbe allowance for depletion under section 23 (m) in tbe case of tbe following mines and other natural deposits shall be— (I) In tbe case of sand, gravel, slate, stone (Including pumice and scoria), brick and tile clay, shale, oyster shell, clam shell, granite, marble, sodium chloride, and, if from brine wells, calcium chloride, magnesium chloride, and bromine, 5 per centum, (II) In the case of coal, asbestos, brucite, dolomite, magnesite, perlite, wool-astonlte, calcium carbonates, and magnesium carbonates, 10 per centum, (Hi) in the case of metal mines, aplite, bauxite, fluorspar, flake graphite, vermiculite, beryl, garnet, feldspar, mica, talc (including pyrophyllite), lepidolite, spodumene, barite, ball clay, sagger clay, china clay, phosphate rock, rock asphalt, trona, bentonite, gilsonite, thenardite, borax, fuller’s earth, tripoli, refractory and fire clay, quartzite, diatomaceous earth, metallurgical grade limestone, chemical grade limestone, and potash, 15 per centum, and (iv) in the case of sulfur, 23 per centum, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property. Such allowance shall not exceed 50 per centum of the net income of the taxpayer (computed witho”
1 later decision quote this exact passage · from the majority“If the taxpayer had been working a massive, original deposit of quartzite, he would have been required to break it up into fragments of such size in order to sell it. In that event, the Commissioner seems to concede he would be entitled to depletion for quartzite. The taxpayer is fortunate that nature had performed the fragmentation for him, but the fragmented material is still quartzite.”
1 later decision quote this exact passage · from the majority“(A) * * * The allowance for depletion * * * shall be — "(i) In the case of sand, gravel, slate, stone * * per centum * * * "(iii) In the case of * * * quartzite * * per centum * * *.”
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.