Scott Paper Co. v. Commissioner’s Empirical Analysis
1980
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 34 later decisions (1 by the Supreme Court) — most recently March 2012 · most notably Skripak v. Commissioner (1985), Illinois Cereal Mills, Inc. v. Commissioner (1986)
4 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
Relies on Welch v. Helvering · Gregory v. Helvering · United States v. Anderson · Higgins v. Smith · Security Flour Mills Co. 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[i]tems which occur in an unusual circumstance and do not relate to the operation or maintenance of a building should not be structural components despite being listed in section 1.48-1(e)(2), Income Tax Regs.”
3 later decisions quote this exact passage · from the majority“in a vacuum and conclude that those electric cables, therefore, must be structural components. Rather, the effect of the final element of that same subparagraph, which reads”
3 later decisions quote this exact passage · from the majority“a logical and objective measure of electrical load exists, allowing an allocation between the structural and process functions which are served by the electrical components.”
2 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.