Burch v. United States’s Empirical Analysis
698 F.2d 575 · 1983
Citation profile
6 federal appellate · 1 state decisions
How this case has been cited
Cited by 18 later decisions — most recently March 2010
6 federal appellate · 1 state decisions
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. § 212
Relies on United States v. Gilmore · Woodward v. Commissioner · Lykes v. United States · Knight v. United States · Spreckels v. Helvering
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.
“The policy behind 26 C.F.R. § 1.212 -l(k) is that expenses incurred in acquiring income-producing property — such as brokerage fees incurred in the process of acquiring stocks are “part of the cost of the property,” id., and are therefore treated as non-deductible capital expenditures. These expenditures are added to the basis of the capital asset in connection with which they are incurred, and are taken into account for tax purposes either through depreciation of the asset or through reduction of the capital gain (or augmentation of the loss) when the asset is sold.”
3 later decisions quote this exact passage · from the majority“a rough approximation is all that can be expected.”
2 later decisions quote this exact passage · from the majority“ordinarily an objective one, looking to the 'origin' or 'character' of the claim litigated rather than to the subjective 'purpose' of the taxpayer in pursuing it.”
1 later decision quote this exact passage · from the majoritye.g. Barr v. Commissioner
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.