Choate v. Commissioner’s Empirical Analysis
324 U.S. 1 · 1945
Citation profile
49 federal appellate · 1 state decisions
How this case has been cited
Cited by 73 later decisions (5 by the Supreme Court) — most recently April 2003 · most notably Bingham's Trust v. Commissioner of Internal Revenue (1945), Kleppe v. New Mexico (1976)
49 federal appellate · 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.
Appellate journey
reviewedChoate v. Commissioner (from Tenth Circuit Court of Appeals)
Relationships
Relies on Dobson v. Commissioner · United States v. Dakota-Montana Oil Co. · Wilmington Trust Co. v. Helvering · Hogan 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 73 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[t]h[e] distinction between depletion and depreciation runs through the basis provisions of the [Internal Revenue Code].”
1 later decision quote this exact passage · from the majority“and for depreciation of improvements, according to the peculiar conditions in each case.”
1 later decision quote this exact passage · from the majority“intangible drilling and development costs.”
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.