Redcay v. Commissioner’s Empirical Analysis
1949
Citation profile
How this case has been cited
Cited by 21 later decisions — most recently February 2009
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. § 271
Relies on Security Flour Mills Co. v. Commissioner · Spring City Foundry Co. v. Commissioner · Dixie Pine Products Co. v. Commissioner · Brander v. Commissioner · Gould Paper Co. 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'Deficiency' is defined in subsection (a)(1) of section 271 of the Internal Revenue Code [of 1939] to be the excess of the tax imposed over the amount shown as the tax by the taxpayer on his return, and subsection (b)(1) of the same section provides that the tax imposed and the tax shown on the return shall both be determined without regard to the credit for tax withheld under section 35.”
1 later decision quote this exact passage“'an accrual method without accounting records is an anomaly.'”
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.