Simonson v. United States’s Empirical Analysis
752 F.2d 341 · 1985
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently March 2002
1 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. § 38 · 26 U.S.C. § 48
Relies on Richmond Television Corporation v. United States · Richmond Television Corp. v. United States · Richmond Television Corp. v. United States · Mayrath v. Commissioner · Sears Oil Co. v. Commissioner of Internal Revenue
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Unused property purchased for a non-existent future commercial enterprise is not 'used for trade or business',”
2 later decisions quote this exact passage · from the majoritye.g. Wall v. Commissioner · Wall“period for depreciation of an asset shall begin when the asset is placed in service.”
1 later decision 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.