Casey v. Commissioner’s Empirical Analysis
1962
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 128 later decisions — most recently November 2020 · most notably Southern Pacific Transp. Co. v. Commissioner (1980), ESTATE OF DAVIS v. COMMISSIONER (1998)
4 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
Relies on Crane v. Commissioner · Brown v. Helvering · Massey Motors, Inc. v. United States · Hoffman v. Commissioner · Massaglia 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 128 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the estimated useful life of an asset is not necessarily the useful life inherent in the asset but is the period over which the asset may reasonably be expected to be useful to the taxpayer in his trade or business * * *”
3 later decisions quote this exact passage“The estimated remaining useful life may be subject to modification by reason of conditions known to exist at the end of the taxable year and shall be redetermined when necessary regardless of the method of computing depreciation. However, estimated remaining useful life shall be redetermined only when the change in the useful life is significant and there is a clear and convincing basis for the redetermination.”
2 later decisions quote this exact passage““In determining the basis of a partnership interest on the effective date of subchapter K, chapter 1 of the Code, or any of the sections thereof, the partner’s share of partnership liabilities on that date shall be included.” [Emphasis supplied.]”
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.