450 F. Supp. 16 - Endres Floral Co. v. United States’s Empirical Analysis
1977
Citation profile
4 federal appellate · 1 state decisions
How this case has been cited
Cited by 15 later decisions — most recently August 1991
4 federal appellate · 1 state decisions
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. § 38 · 26 U.S.C. § 48 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Commissioner of Internal Revenue v. South Texas Lumber Co · United States v. Correll · Yellow Freight System, Inc. v. United States · Kramertown Co. v. Commissioner · Thirup 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“With respect to this exception, the court looks to whether or not these greenhouses simply function as essentially items of machinery or equipment. In other words, do the greenhouses constitute mere processing chambers. See Sunnyside Nurseries v. Commissioner, 59 T.C. 113, 121 (1972). Examples of building-like structures which fall within the first exception are brick kilns and lumber kilns, and freezer structures used in the final processing of milk and ice cream products. The significant distinction between those structures and the greenhouses here at issue is that considerably more human activity is performed within the greenhouse structures. In cases in which structures have been held to be essentially machinery or equipment, the minimal amount of human activity has been emphasized. By contrast, there is more than a minimal amount of human activity performed within the Endres’ greenhouses and this activity is essential to the care of the plants and the production of Endres’ ultimate product — cut roses. The employees’ work of pinching, pruning, fertilizing, spraying, and cutting the roses took place on a regular basis in the greenhouses. The growing of the rose plants required a considerable degree of skill and knowledge on the part of the employees. While the greenhouses provide a controlled environment for plant growth, they did not simply operate as processing chambers. See Sunnyside Nurseries v. Commissioner, 59 T.C. 113, 121 (1972). Because of the amount of human act”
1 later decision quote this exact passage · from the majority“(ii) a structure which houses property used as an integral part of an activity specified in section 48(a)(1)(B)(i) if the use of the structure is so closely related to the use of such property that the structure clearly can be expected to be replaced when the property it initially houses is replaced. Factors which indicate that a structure is closely related to the use of the property it houses include the fact that the structure is specifically designed to provide for the stress and other demands of such property and the fact that the structure could not be economically used for other purposes.”
1 later decision quote this exact passage · from the majority“(a) Section 38 Property.— (1) In general. — Except as provided in this subsection, the term “section 38 property” means— (A) tangible personal property, or (B) other tangible property (not including a building and its structural components) but only if such property— (i) is used as an integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services, * * * *******”
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.