Illinois Cereal Mills, Inc. v. Commissioner’s Empirical Analysis
789 F.2d 1234 · 1986
Citation profile
26 federal appellate · 2 district ·
How this case has been cited
Cited by 49 later decisions (1 by the Supreme Court) — most recently July 2010 · most notably Piggly Wiggly Southern, Inc. v. Commissioner (1986), Illinois Power Co. v. Commissioner (1986)
26 federal appellate · 2 district ·
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. § 48
Relies on Adolph Coors Co. v. Commissioner of Internal Revenue · Coors v. Commissioner · Minot Federal Savings & Loan Ass'n v. United States · Comdisco, Inc. v. United States · Yellow Freight System, Inc. v. United States
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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(c) * * * Thus, buildings, swimming pools, paved parking areas, wharves and docks, bridges, and fences are not tangible personal property. * * * (d) Other tangible property — [ 1) In general. In addition to tangible personal property, any other tangible property (but not including a building and its structural components) used as an integral part of manufacturing, production, or extraction, * * *”
5 later decisions quote this exact passage · from the majority“(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 hearing unit), or (B) other tangible property (not including a building and its structural components) but only if such property— (i) is used as a integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services....”
3 later decisions quote this exact passage · from the majority“[was] designed to increase economic productivity, output, and growth by creating a tax incentive for the purchase of machinery, equipment, and other property used to produce goods or run a business.”
3 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.