United States v. Ideal Basic Industries, Inc.’s Empirical Analysis
404 F.2d 122 · 1968
Citation profile
13 federal appellate · 1 district ·
How this case has been cited
Cited by 24 later decisions (1 by the Supreme Court) — most recently July 2014
13 federal appellate · 1 district ·
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
Applies 26 U.S.C. § 613 · 28 U.S.C. § 1291
Relies on Tucker v. Alexander · United States v. Cannelton Sewer Pipe Co. · Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United States · Pink v. United States
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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“then there shall be used in lieu thereof the representative market or field price of the first marketable product resulting from any process or processes . minus the costs and proportionate profits attributable to the transportation (other than transportation treated, for the taxable year, as mining) and the processes beyond the ordinary treatment processes, (emphasis supplied)”
1 later decision quote this exact passage · from the majority“Standard Lime & Cement Co. v. United States, 329 F.2d 939 , 948 165 Ct. Cl. 180 (1964) (emphasis added); accord, United Salt Corp., 40 T.C. 359 (1963) . Equally compelling is the simple logic that bulk cement is the first marketable product, 2 bagged cement is the second marketable product, as for example”
1 later decision quote this exact passage · from the majority“Consequently we must hold that those packing and loading costs are indirect costs which are not incurred for the benefit of the entire operation and as such cannot be included in taxpayer's computation of gross income from the property at kiln feed.”
1 later decision quote this exact passage · from the majority
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.