Commissioner of Internal Revenue v. Brookshire Brothers Holding Inc’s Empirical Analysis
Citation profile
Relationships
Applies 26 U.S.C. § 168 · 26 U.S.C. § 446
Relies on Casey v. Commissioner · Wayne Bolt & Nut Co. v. Commissioner · Standard Oil Co. v. Commissioner · Estate of Helen Bolton Jameson Deceased Northern Trust Bank of Texas Na Independent Executor v. Commissioner of Internal Revenue
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“analogizing the treatment of useful life as an exception pursuant to the never-repealed, pre-MACRS regulation better accords with the overall regulatory scheme of the Tax Code and regulations than would the denial of the exception on the slender reed of that apparent linkage,”
2 later decisions quote this exact passage · from the majority“[T]he applicable regulations were meant to allow taxpayers to make temporal changes in their depreciation schedules without prior consent of the Commissioner.”
2 later decisions quote this exact passage · from the majority“an adjustment in the useful life of a depreciable asset”
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.