Bloomberg v. Commissioner’s Empirical Analysis
1980
Citation profile
27
cited by 27 later decisions
March 1998
most recently cited
7 federal appellate ·
Relationships
Relies on World Airways, Inc. v. Commissioner · Gordon 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 27 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the term of the lease (taking into account options to renew) is less than 50 percent of the useful life of the property.”
2 later decisions quote this exact passage“consisting of the first 12 months after the date on which the property is transferred to the lessee”
2 later decisions quote this exact passagee.g. Cox · Hokanson v. Commissioner“property ... which has an estimated useful life of 3 years or more (determined as of the time such property is placed in service)”
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.