Samis v. Commissioner’s Empirical Analysis
1981
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 13 later decisions — most recently March 2012
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
Relies on Kramertown Co. v. Commissioner · Moore v. Commissioner · Consolidated Freightways, Inc. & Affiliates v. Commissioner · Kimmelman v. Commissioner · Moore 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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(1) In general. — Except as provided in this subsection, the term "section 38 property” means— (A) tangible personal property (other than an air conditioning or heating unit)[ 4 ] or (B) other tangible property (not including a building and its structural components) but only if such property— (i) is used as an integral part of manufacturing, production, or extraction * * *”
1 later decision quote this exact passage · from the majority“means-- (A) tangible personal property, or (B) other tangible property ( not including a building and its structural components ) but only if such property-- (i) is used as an integral part of manufacturing, production, or extraction * * *.[Emphasis added.] 7 Pursuant to section 38(b), respondent, in section 1.48-1(e)(2), Income Tax Regs. , defined the term”
1 later decision quote this exact passage · from the majority“as follows: (e) Definition of building and structural components. (1) Buildings and structural components thereof do not qualify as section 38 property. The term”
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.