S. E. Ponticos, Inc. v. Commissioner’s Empirical Analysis
338 F.2d 477 · 1964
Citation profile
3 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 1033
Relies on Lion Manufacturing Corp. v. McGuire · Liant Record, Inc., William I. Alpert and Paula G. Alpert, Abraham Alpert and Sarah Alpert, Jack L. Alpert v. Commissioner of Internal Revenue · Clifton Investment Co. v. Commissioner · Capitol Motor Car Co. 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“«We are not willing to hold that a tax_ r who .g compeUed to sell, under tbreat of condemnation! a doWntown commercial building from which it re_ ceiveg rental and invests tbe proceeds in an tment houg mugt loge the benefitg of ^ gtatute merely becauge it hireg a janitor to render gerviceg eggential to apartment houge main_ tenance and ideg a gwimming pool and other attractiong customary in a ^ ¿ ± ^ x modern apartment house which are not customary in a dawntown commercial buildi „ Id. at 479 .”
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.