Cruttenden v. Commissioner’s Empirical Analysis
1981
Citation profile
20 federal appellate ·
How this case has been cited
Cited by 30 later decisions — most recently October 2013 · most notably Betson v. Commissioner (1986), First Charter Financial Corp. v. United States (1982)
20 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
Applies 26 U.S.C. § 167 · 26 U.S.C. § 212 · 26 U.S.C. § 263 (Interest Equalization Tax Act)
Relies on Harris v. McRae · Cole v. United States · Arizona v. Manypenny · Bingham's Trust v. Commissioner of Internal Revenue · Woodward 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[W]e cannot accept the Commissioner’s position that the problems in interpreting the regulation can be solved by requiring the value of “investment property” to be includable in gross income on recovery in order to escape the regulation’s bar to deductibility. Again, the crucial inquiry is for distinctions between capital and ordinary expenditures. We can see no reason why the parenthetical exception should be so worded as to allow the deduction only where the property that must be included in gross income on recovery is “investment” property. Recovery of any sort of property wherein the value of the recovered property must be included in gross income seemingly ought to qualify.”
3 later decisions quote this exact passage · from the majority“approach to the language of Treas.Reg. Sec. 1.212-1(k). The regulation provides in part that: 27 Expenses paid ... in recovering property (other than investment property and amounts of income which, if and when recovered, must be included in gross income) ... are not deductible.... 28 Id. Taxpayers read this language as if it said:”
3 later decisions quote this exact passage · from the majority““Because we hold that the taxpayer’s transaction was not a ‘recovery,’ we have no occasion to determine the precise meaning of the regulation’s parenthetical exception for ‘investment property.’ Resolution of that puzzle must await another case.” Id.”
3 later decisions quote this exact passage · from the majority
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.