Lesser v. Commissioner’s Empirical Analysis
1964
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently December 1991
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 Whipple v. Commissioner · George P. Weddle and Bertha R. (Terris) Weddle v. Commissioner of Internal Revenue · Dorminey v. Commissioner · Goldsmith v. Commissioner · Lynchburg Nat. Bank & Trust Co. v. Commissioner of Internal Revenue
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““[T]he rule has long been established that where one purchases property with intention of demolishing or removing a structure, that portion of the purchase price otherwise allocable to the demolished part must be treated as allocated to the remaining property. Cf. Blumenfeld Enterprises, 23 T.C. 665 , 670, affirmed, 232 F.2d 396 (C.A. 9); Lynchburg National Bank & Trust Co., 20 T.C. 670 , 673-674, affirmed on another ground 208 F.2d 757 (C.A. 4); Hillside National Bank, 35 T.C. 879 ; N. W. Ayer & Son, Inc., 17 T.C. 631 , 635.” Lesser v. Commissioner of Internal Revenue, 42 T.C. 688 , 705 (1964).”
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.