Norton v. United States’s Empirical Analysis
551 F.2d 821 · 1977
Citation profile
3 federal appellate · 3 district ·
How this case has been cited
Cited by 13 later decisions — most recently March 2002
3 federal appellate · 3 district ·
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. § 1231 · 26 U.S.C. § 483 · 26 U.S.C. § 631
Relies on Corn Products Refining Company v. Commissioner of Internal Revenue · White v. United States · Commissioner of Internal Revenue v. P G Lake · Commissioner v. Gillette Motor Transport, Inc. · Fairbanks 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“property used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 167.”
1 later decision quote this exact passage“real property used in the trade or business”
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.