Weirick v. Commissioner’s Empirical Analysis
1974
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently July 2010
3 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 Moore v. Commissioner · Moore v. Commissioner · Estate of Shirley Morgan, Deceased, Margaret Morgan, Administratrix, Etc. v. Commissioner of Internal Revenue, Clifford M. Pedersen and Thelma Pedersen v. Commissioner of Internal Revenue · Estate of Morgan v. Commissioner · Everhart 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“property ... in the nature of machinery.”
2 later decisions quote this exact passage“Tangible personal property includes all property (other than structural components) which is contained in or attached to a building. Thus, such property as production machinery, printing presses, transportation and office equipment, refrigerators, grocery counters, testing equipment, display racks and shelves, and neon and other signs, which is contained in or attached to a building constitutes tangible personal property for purposes of the credit allowed by section 38 . Further, all property which is in the nature of machinery (other than structural components of a building or other inherently permanent structure) shall be considered tangible personal property even though located outside a building. Thus, for example, a gasoline pump, hydraulic car lift, or automatic vending machine, although annexed to the ground, shall be considered tangible personal property. [Sec. 1.48-1(c), Income Tax Regs. ]”
1 later decision quote this exact passage · from the majority“Respondent maintains that the steel towers are not tangible personal property within the meaning of section 48(a)(1)(A) or elevators within the meaning of section 48(a)(1)(C), but are”
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.