Huffman v. Comm'r’s Empirical Analysis
2006
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 18 later decisions — most recently April 2020
3 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
Applies 26 U.S.C. § 481
Relies on Wayne Bolt & Nut Co. v. Commissioner · Fox Chevrolet, Inc. (Maryland) v. Commissioner · Standard Oil Co. v. Commissioner · Primo Pants Co. v. Commissioner · Underhill 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 18 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the current-year cost and the preceding year’s cost (referred to as the item’s “prior-year cost”) of each item are compared. This comparison is used to compute a one-year index, referred to as the current-year’s index. Each year’s current-year index is multiplied (or “linked”) to all preceding years’ current-year indexes to arrive at a cumulative price index that relates back to the taxpayer’s base year.”
1 later decision quote this exact passage“If the change [in reporting method] affects the amount of taxable income for 2 or more taxable years without altering the taxpayer's lifetime taxable income, then it is strictly a matter of timing and constitutes a change in method of accounting.”
1 later decision quote this exact passagee.g. Hawse v. Comm'r“a short-lived deviation from an already established method of accounting need not be viewed as establishing a new method of accounting”
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.