Sexton v. Commissioner’s Empirical Analysis
1964
Citation profile
6
cited by 6 later decisions
March 1987
most recently cited
1 federal appellate ·
Relationships
Relies on New Colonial Ice Co. v. Helvering · Massey Motors, Inc. v. United States · People Ex Rel. McDonough v. Chicago Union Lime Works Co. · Piper v. Ekern · Fair 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[s]ince rights in space have been recognized as property subject to transfer separately from the related land, we perceive no reason why such rights should not be the subject of depreciation as wasting assets in the business of this taxpayer.”
1 later decision quote this exact passage“the salvage, or remaining value of the land, when no longer useful in [the taxpayer's] business * * *.”
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.