Millinery Center Building Corp. v. Commissioner’s Empirical Analysis
1955
Citation profile
38 federal appellate · 5 district · 7 state decisions
How this case has been cited
Cited by 72 later decisions (8 by the Supreme Court) — most recently March 2003 · most notably Greenwood v. United States (1956), Remmer v. United States (1956)
38 federal appellate · 5 district · 7 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.
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 72 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“1. Where a lessee, the owner of a valuable building on leased land, acquires the fee to the land to be relieved of what it considers to be the burdensome terms of a lease, may the lessee deduct the excess of the payment over the determined value of the land at the date of purchase as an ordinary expense of doing business under § 23(a) of the United States Internal Revenue Code of 1939 or under § 23(f) as a loss on a transaction entered into for profit and not compensated for by insurance or otherwise.”
1 later decision quote this exact passage
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.