Lesher v. Commissioner’s Empirical Analysis
1979
Citation profile
2 federal appellate ·
Relationships
Relies on Burnet v. Harmel · Palmer v. Bender · Commissioner v. Southwest Exploration Co. · Kirby Petro Eum Co v. Commissioner of Internal Revenue · Helvering v. Elbe Oil Land Development Co.
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The full range of livestock breeding, raising and production activities is intended to be included so that special purpose structures will qualify for credit if used, for example, to breed chickens or hogs, to produce milk from dairy cattle, or to produce feeder cattle or pigs, broiler chickens, or eggs. * * * [Emphasis added.]”
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.