Thrifticheck Service Corp. v. Commissioner’s Empirical Analysis
1960
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 38 later decisions — most recently August 1991 · most notably Thrifticheck Service Corp. v. Commissioner (1961), Manhattan Co. of Virginia, Inc. v. Commissioner (1968)
5 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
Applies 26 U.S.C. § 23
Relies on Danville Press, Inc. v. Commissioner · Meredith Pub. Co. v. Commissioner · Anchor Cleaning Service, Inc. v. Commissioner · Successful Farming Pub. Co. v. Commissioner · Flynn, Harrison & Conroy 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 38 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In computing net income there shall be allowed as deductions: ******* (1) Depreciation. — 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.”
1 later decision quote this exact passagee.g. Boe v. Commissioner
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.