World Publishing Co. v. Commissioner’s Empirical Analysis
299 F.2d 614 · 1962
Citation profile
23 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 34 later decisions (1 by the Supreme Court) — most recently July 1980 · most notably Frank Lyon Co. v. United States (1978), Richmond Television Corp. v. United States (1965)
23 federal appellate · 1 district · 1 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.
Relationships
Relies on United States v. E. I. du Pont de Nemours & Co. · Detroit Edison Co. v. Commissioner · Sacher v. United States · Duffy v. Central Railroad · Moore 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) General Rule. — There shall be allowed as a depreciation deduction a reasonable allowance for the exhaustion, wear and tear (including a reasonable allowance for obsolescence)— (1) of property used in the trade or business, or (2) of property held for the production of income.”
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.