111 F. Supp. 631 - Bechelli v. Hofferbert’s Empirical Analysis
1953
Citation profile
8 federal appellate · 1 district ·
How this case has been cited
Cited by 19 later decisions — most recently June 2005
8 federal appellate · 1 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. § 41 · 26 U.S.C. § 54
Relies on Erie Co v. Tompkins · Fidelity & Casualty Co. v. Riley · Harvey v. Early · Gamm v. Commissioner · Shinkonis 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The testimony of the witnesses satisfied me that the bookkeeping was honestly and fairly done and that the figures entered in the books for gross income and expenses were substantially correct. The critical test as to the sufficiency of the books on their face is whether they are sufficient to calculate the net income. If they are sufficient in this respect then the simpler the books the better. * * * The question in each case must be determined on its particular facts in view of the nature, volume and complexity of the business. * * * If the figures are correct the books are sufficient to show the net income. Of course the books on their face are not conclusive of the proper figures and their inaccuracy, whether by inadvertence or fraud, can be shown by other evidence. In this case there is no such other evidence; nor is there any evidence even of reasonable suspicion as to the fairness and accuracy of the books as kept.””
2 later decisions quote this exact passage · from the majority““Section 41 provides that ‘net income shall be computed * * * in accordance with the method of accounting regularly employed in keeping the books of the taxpayer. The Commissioner’s authority under section 41 to compute the income ‘in accordance with such method as in the opinion of the Commissioner does clearly reflect the income’ exists only if no method of accounting has been regularly employed in keeping the books of the taxpayer, or ‘if the method employed does not clearly reflect the income.’ See Regulations III, sections 29, 41-1 and 29, 41-2. The evidence clearly establishes that neither of those qualifying conditions existed here and we do not believe respondent seriously contends otherwise. An accurate computation of income for all years in question could have been made from the books of account. “In the circumstances, we do not think respondent had authority to determine income for the years in question by the increase in net worth method. Section 41 of the Code; * * *””
1 later decision quote this exact passage · from the majority“Records and Income Tax Form. Every person subject to the [income] tax * * * shall, for the purpose of enabling the Commissioner to determine the correct amount of income subject to the tax, keep such permanent books of account or records, including inventories, as are sufficient to establish the amount of the gross income and the deductions, credits, and other matters required to be shown in any return under chapter 1 * * *.”
1 later decision 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.