Fackler v. Commissioner’s Empirical Analysis
1941
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 48 later decisions — most recently August 1981 · most notably Curphey v. Commissioner (1980), Hazard v. Commissioner (1946)
1 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 Flint v. Stone Tracy Co. · Weiss v. Wiener · Jephson v. Commissioner · Kimbell v. Commissioner · Fackler 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 48 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In view of the foregoing, it is our opinion that the use made by the petitioner of the leasehold in 1938 brings it within the meaning of property 'used in the trade or business' as that phrase is employed in section 117(a)(1) and 23(1) of the Revenue Act of 1938 and that it is property of a character subject to the allowance for depreciation provided in the latter section ↩ . It accordingly follows that the leasehold was not a capital asset within the definition of section 117(a)(1) and that taxation of the gain resulting from the sale thereof is not controlled by the capital gain provisions of the act.”
1 later decision quote this exact passage“* * * where the owner of depreciable property devotes it to rental purposes and exclusively to the production of taxable income, the property is used by him in a trade or business, » * *”
1 later decision quote this exact passage“property, used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (1)”
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.