AMERCO v. Commissioner’s Empirical Analysis
1984
Citation profile
10
cited by 10 later decisions
December 1993
most recently cited
3 federal appellate ·
Relationships
Relies on Lauchli v. United States · Kingsbury v. Commissioner · State National Bank v. United States · Grandview Mines v. Commissioner · University Hill Foundation 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for the period consisting of the first 12 months after the date on which the property is transferred to the lessee the sum of the deductions with respect to such property which are allowable to the lessor solely by reason of section 162 (other than rents and reimbursed amounts with respect to such property) exceeds 15 percent of the rental income produced by such property. [Emphasis added.]”
1 later decision quote this exact passage“any arrangement or agreement, formal or informal, written or oral, by which the owner of property (the 'lessor') receives consideration in any form for the use of his property by another party.”
1 later decision quote this exact passage“were held to be a lease it would be a strange one, for the 'lessee' would be required to pay 'rent' only if its use of the property resulted in net profit.”
1 later decision quote this exact passagee.g. Nigh v. Commissioner
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.