City Markets, Inc. v. Commissioner’s Empirical Analysis
433 F.2d 1240 · 1970
Citation profile
11
cited by 11 later decisions
January 1986
most recently cited
4 federal appellate · 1 district ·
Relationships
Applies 26 U.S.C. § 1371
Relies on Bramlette Building Corp. v. Commissioner · Feingold 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(iv) Rents. The term “rents” as used in section 1372(e)(5) means amounts received for the use of, or right to use, property (whether real or person al) of the corporation, whether or not such amounts constitute 50 percent or more of the gross income of the corporation for the taxable year. The term “rents” does not include payments for the use or occupancy of rooms or other space where significant services are also rendered to the occupant, such as for the use or occupancy of rooms or other quarters in hotels, boarding houses, or apartment houses furnishing hotel services, or in tourist homes, motor courts, or motels. Generally, services are. considered rendered to the occupant if they are primarily for his convenience and are other than those usually or customarily rendered in connection with the rental of rooms or other space for occupancy only. The supplying of main service, for example, constitutes such services; whereas the furnishing of heat and light, the cleaning of public entrances, exits, stairways and lobbies, the collection of trash, etc., are not considered as services rendered to the occupant. Payments for the use or occupancy of entire private residences or living quarters in duplex or multiple housing units, or offices in an office building, etc., are generally “rents” under section 1372(e)(5). Payments for the parking of automobiles ordinarily do not constitute rents. Payments for the warehousing of goods or for the use of personal property do not constitute ”
2 later decisions quote this exact passage“gross receipts derived from * * * rents * * *.”
2 later decisions quote this exact passage“small businesses actively engaged in trade or 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.