GMC v. Comm'r’s Empirical Analysis
1999
Citation profile
Relationships
Relies on Knight-Ridder Newspapers, Inc. v. United States · Diebold Incorporated v. United States · Henry C. Beck Builders, Inc. v. Commissioner · Brown v. Commissioner · 16 Cl. Ct. 193 - Diebold, Inc. v. United States
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.
“A change in the method of accounting includes a change in the overall plan of accounting for gross income or deductions or a change in the treatment of any material item used in such overall plan.”
1 later decision quote this exact passage“The term 'method of accounting' includes not only the over-all method of accounting of the taxpayer but also the accounting treatment of any item.”
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.