Dunn v. Commissioner’s Empirical Analysis
1964
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently August 1987
2 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 Real Estate - Land Title & Trust Co. v. United States · Casey v. Commissioner · United Business Corp. of America v. Commissioner · United Business Corp. of Am. v. Commissioner · Munson Steamship Line v. Bergen Lloyd
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.
“the estimated useful life of an asset is not necessarily the useful life inherent in the asset but is the period over which the asset may reasonably be expected to be useful to the taxpayer in his trade or business or in the production of his income.”
3 later decisions quote this exact passage“To permit an allowance for obsolescence while the property is being continuously used for its original purpose, while the petitioner continues to build new facilities and while no intention to discontinue such use appears, is to make an allowance in the face of conditions which are the very opposite of obsolescence.”
1 later decision quote this exact passage“(1) of property used in the trade or business, or (2) of property held for the production of income.”
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.