John S. Lucas Et Ux. v. Commissioner of Internal Revenue’s Empirical Analysis
1967
Citation profile
17 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently March 2010
17 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 United States v. Gilmore · Braunfeld v. Gibbons · Bingham's Trust v. Commissioner of Internal Revenue · Lykes v. United States · Penn v. Rinaldi
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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““In the case of an individual, there shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year— (1) for the production or collection of income; (2) for the management, conservation, or maintenance of property held for the production of income; * * *»”
4 later decisions quote this exact passage“(k) Expenses paid or incurred in defending or perfecting title to property, in recovering property (other than investment property and amounts of income which, if and when recovered, must he included in gross income), or in developing or improving property, constitute a part of the cost of the property and are not deductible expenses. * * • ******* (n) Capital expenditures are not allowable as nontrade or nonbusiness expenses. The deduction of an item otherwise allowable under section 2X2 will not be disallowed simply because the taxpayer was entitled under subtitle A of the Code to treat such item as a capital expenditure, rather than to deduct it as an expense. For example, see section 266. Where, however, the item may properly be treated only as a capital expenditure or where it was properly so treated under an option granted in subtitle A of the Code, no deduction is allowable under section 212; and this is true regardless of whether any basis adjustment is allowed under any other provision of the Code.”
1 later decision quote this exact passage“Prior to the enactment of ... Section 212 a person was not entitled to deduct expenses incurred in connection with income-producing nonbusiness property. The purpose of ... Section 212 was to create a parity of treatment between such nonbusiness expenses and similar business expenses which had long been deductible.”
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.