Mitchell v. Commissioner’s Empirical Analysis
1964
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 35 later decisions (1 by the Supreme Court) — most recently January 2000 · most notably Commissioner of Internal Revenue v. Idaho Power Company (1974), Rodney v. Comm'r (1969)
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
Applies 26 U.S.C. § 1031 · 26 U.S.C. § 162 · 26 U.S.C. § 453
Relies on Commissioner of Internal Revenue v. Flowers · Whipple v. Commissioner · Massey Motors, Inc. v. United States · Eckert v. Burnet · Helvering v. Price
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Depreciation is a ‘decrease in value.’ Massey Motors, Inc. v. United States, 364 U.S. 92 [ 80 S.Ct. 1411 , 4 L.Ed.2d 1592 ]. It is not a payment,, or expenditure, or an out-of-pocket expense. Hence, it cannot be considered as a contribution, payment of which is made within the taxable year.” 42 T.C. at 973 .”
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.