Logan Engineering Co. v. Commissioner’s Empirical Analysis
1949
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 10 later decisions (1 by the Supreme Court) — most recently February 1977
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 Sioux Tribe of Indians v. United States · Anderson v. Pacific Coast Steamship Co. · Spiegel v. Commissioner · Akron Welding & Spring 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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“An employee on the accrual basis of accounting may under existing law deduct contributions actually paid within the first 60 days of the subsequent year.”
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.