Reich v. Commissioner’s Empirical Analysis
1969
Citation profile
3 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 11 later decisions — most recently June 2004
3 federal appellate · 1 district · 2 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
Relies on Commissioner v. Quartzite Stone Co. · Quartzite Stone Co. v. Commissioner · 170 F. Supp. 569 - Blue Ridge Stone Corporation v. United States
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.
““In the case of mines, oil and gas wells, other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion”
3 later decisions quote this exact passage“The third question is whether the steam at The Geysers is an exhaustible resource. It is undisputed that if (the steam is inexhaustible, Thermal is not entitled to an allowance for depletion. * * *”
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.