L&B Corp. v. Commissioner’s Empirical Analysis
1987
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 7 later decisions — most recently November 2011
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 Golsen v. Commissioner · Golsen v. Commissioner · Casey v. Commissioner · Yellow Freight System, Inc. v. United States · Illinois Cereal Mills, Inc. 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“] described by example in section 1.48-1(e)(1), Income Tax Regs. , * * *”
2 later decisions quote this exact passage“(a) Section 38 property.— (1) In general. — Except as provided in this subsection, the term "section 38 property" means— (A) tangible personal property (other than an air conditioner or heating unit), 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 or of furnishing transportation, communications, electrical energy, gas, water, or sewage disposal services, * * *.”
1 later decision quote this exact passage“(a) General Rule. — There shall be allowed, as a credit against the tax imposed by this chapter, the amount determined under subpart B of this part. (b) Regulations. — The Secretary shall prescribe such regulations as may be necessary to carry out the purpose of this section and subpart B.”
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.