Ponderosa Mouldings, Inc. v. Commissioner’s Empirical Analysis
1969
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently April 1997
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 Catron v. Commissioner · Northville Dock Corp. 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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“test provided by the preceding sentence even though it incidentally provides for the comfort of employees, or serves, to an insubstantial degree, areas where such temperature or humidity requirements are not essential. For example, an air conditioning and humidification system installed in a textile plant in order to maintain the temperature or humidity within a narrow optimum range which is critical in processing particular types of yarn or cloth is not included within the term”
1 later decision quote this exact passage“comprehensive definition of the term 'structural components,' " and "the phrase ['other components relating to the operation and maintenance of the building'] was intended to do no more than to amplify the idea that items peculiar to the taxpayer's business operations ... would not be classified as 'structural components' even though they were permanently installed and would be classified as fixtures under local law.”
1 later decision quote this exact passage“(a) General Rule. — There shall be allowed, as- a credit against the tax Imposed by this chapter, the amount determined under subpart B of this part. (b) Regulations. — -The Secretary or his delegate shall prescribe such regulations as may be necessary to carry out the purposes of this section and subpart B.”
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.