Satrum v. Commissioner’s Empirical Analysis
1974
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 31 later decisions — most recently July 1999 · most notably Yellow Freight System, Inc. v. United States (1976), Illinois Cereal Mills, Inc. v. Commissioner (1986)
6 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 · Central Citrus Co. v. Commissioner · Brown & Williamson Tobacco Corp. v. United States · Sunnyside Nurseries v. Commissioner · Brown & Williamson Tobacco Corp. 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 31 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“does not include such structures as oil and gas storage tanks, grain storage bins, silos, fractionating towers, blast furnaces, basic oxygen furnaces, coke ovens, brick kilns, and coal tipples. [Sec. 1.48-1, Income Tax Regs. ] See also S. Rept. 92-437 (1971), 1972- 1 C.B. 559 , 575 .The definition of the term”
2 later decisions quote this exact passage“It is difficult to draw the line between providing no working space and providing such a quantum of space for workers that the structure becomes a 'building'”
1 later decision quote this exact passage · from the majority“as defined by section 48 , which states in part: SEC. 48 . (a) Section 38 Property.-- (1) In general.--Except as provided in this subsection, the term”
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.