Colorado Springs National Bank v. United States’s Empirical Analysis
505 F.2d 1185 · 1974
Citation profile
47 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 90 later decisions — most recently July 2018 · most notably Jackson v. Commissioner (1989), Madison Gas & Electric Co. v. Commissioner (1980)
47 federal appellate · 2 district · 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. § 162 · 26 U.S.C. § 7422
Relies on Welch v. Helvering · Deputy v. du Pont · United States v. Philadelphia National Bank · Matthews v. Rodgers · Old Colony 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 90 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'The start-up expenditures here challenged did not create a property interest. They produced nothing corporeal or salable. They are recurring. At the most they introduced a more efficient method of conducting an old business.'”
5 later decisions quote this exact passage · from the majority““§ 162 Trade or business expenses (a) In general. — There shall be allowed as a deduction all the ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business .”
3 later decisions quote this exact passage · from the majority“was intended to serve As a mere guidepost for the resolution of the ultimate issue, not as an absolute rule requiring the automatic capitalization of every expenditure providing the taxpayer with a benefit enduring for a period in excess of one year.”
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.