Otis Elevator Co. v. United States’s Empirical Analysis
618 F.2d 712 · 1980
Citation profile
1 state decisions
Relationships
Applies 26 U.S.C. § 109 · 26 U.S.C. § 921
Relies on Gregory v. Helvering · Commissioner of Internal Revenue v. South Texas Lumber Co · Richardson v. Hynson, Westcott & Dunning, Inc. · Lykes Bros. Steamship Co. v. United States · A. P. Green Export Co. 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“as this phrase is used in this regulation, the correct approach is to compare the dollar value of a corporation's purchases made outside the Western Hemisphere in a given year with its gross receipts in that year. If this percentage is sufficiently small, such purchases will be”
1 later decision quote this exact passage“(i) minor in relation to the entire business or (ii) nonrecurring or unusual in character,”
1 later decision quote this exact passage“purchases * * * which are * * * minor in relation to the entire 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.