Rouse v. Commissioner’s Empirical Analysis
1962
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 33 later decisions — most recently May 2015 · most notably Pritchett v. Commissioner (1974), Suburban Realty Company v. United States (1980)
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 Massey Motors, Inc. v. United States · Farry v. Commissioner · Bertrand W. Cohn v. United States of America, William R. Kent v. United States of America, Louise C. Kent v. United States · Phillips v. Comissioner of Internal Revenue · Crabtree 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 33 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“type of asset, where the experience of the taxpayers clearly indicates a utilization of the asset for a substantially shorter period than its full economic life,”
2 later decisions quote this exact passage“expected to function profitably in use for”
2 later decisions quote this exact passage“the term 'reasonable allowance' shall include (but shall not be limited to) an allowance computed in accordance with regulations prescribed by the Secretary or his delegate * * *”
1 later decision quote this exact passagee.g. Baer 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.