LaPoint v. Commissioner’s Empirical Analysis
1990
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 17 later decisions — most recently September 2017
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 Segel 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 17 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'Lodging, or residential real estate, ... [is] excluded on the grounds that this property for the most part is used by consumers rather than in production.'”
2 later decisions quote this exact passage“something other than its plain meaning. [Footnote reproduced below.] The rationale for the lodging exception was stated in the Joint Committee on Taxation's General Explanation of the Revenue Act of 1961:”
1 later decision quote this exact passage“[p]roperty ... used predominantly to furnish lodging ... shall not be treated as section 38 property”
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.