Graves v. Commissioner’s Empirical Analysis
1987
Citation profile
How this case has been cited
Cited by 10 later decisions — most recently July 2010
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 16 U.S.C. § 1301 (Water Bank Act) · 16 U.S.C. § 1302 · 16 U.S.C. § 1303 · 16 U.S.C. § 1304
Relies on Welch v. Helvering · New Colonial Ice Co. v. Helvering · Automobile Club of Mich. v. Commissioner · Dixon v. Unied States · Dunn 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.
“(b)(2) Payments not CHARGEABLE to capital account. — The term “excludable portion” does not include that portion of any payment which is properly associated with an amount which is allowable as a deduction for the taxable year in which such amount is paid or incurred. [[Image here]] (d) Denial of Double Benefits. — No deduction or credit shall be allowed with respect to any expenditure which is properly associated with any amount excluded from gross income under subsection (a). (e) Basis of Property Not Increased by Reason of Excludable Payments. — Notwithstanding any provision of section 1016 to the contrary, no adjustment to basis shall be made with respect to property acquired or improved through the use of any payment, to the extent that such adjustment would reflect any amount which is excluded from gross income under subsection (a).”
1 later decision quote this exact passage
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.