Libby & Blouin, Ltd. v. Commissioner’s Empirical Analysis
1926
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 22 later decisions — most recently August 2003
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.
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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“An item which may be classified as a capital expenditure under certain circumstances may, under different facts and circumstances, be considered expense.”
2 later decisions quote this exact passage“[e]xpenditures for small parts of a large machine, in order to keep that machine in an efficient working condition ... are ... ordinary and necessary expenses and are not capital expenditures.”
1 later decision quote this exact passage“merely kept the evaporator in an ordinary, efficient working condition”
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.