Clairmont v. Commissioner’s Empirical Analysis
1975
Citation profile
1 district ·
How this case has been cited
Cited by 13 later decisions — most recently November 2012
1 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
Relies on Kittredge v. Commissioner of Internal Revenue · 24 F. Supp. 993 - Yellow Cab Co. of Pittsburgh v. Driscoll
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.
“an asset is 'placed in service' for depreciation purposes when it is acquired and available for use.”
1 later decision quote this exact passage“proportionate part of one year's depreciation”
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.