Ickes v. United States Chestatee Pyrites & Chemical Corporation’s Empirical Analysis
289 U.S. 510 · 1933
Citation profile
4 federal appellate · 1 district · 2 state decisions
Appellate journey
reviewedUnited States ex rel. Chestatee Pyrites & Chemical Corp. v. Wilbur (from District of Columbia Circuit Court of Appeals)
Relationships
Relies on National Surety Co. v. Coriell · Wilbur v. United States Vindicator Consol Gold Min Co Same · United States v. State of New York State of New York · Work v. United States Chestatee Pyrites & Chemical Corporation · Wilbur v. United States Chestatee Pyrites & Chemical Corporation
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The net losses consist of any deficit from operations plus any shrinkage in value of the plant investment. In calculating the loss for a period it is immaterial whether items entered as operating expense or as investment have been paid or are still owed for. If the capital employed by the Corporation during the period, whether owned or borrowed, was sunk, its loss will necessarily be reflected either in the deficit from operations or in the shrinkage in value of capital assets.” (P. 514.)”
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.