Commissioner v. Korell’s Empirical Analysis
176 F.2d 152 · 1949
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 12 later decisions (2 by the Supreme Court) — most recently October 1991
4 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.
Appellate journey
Relationships
Applies 26 U.S.C. § 125 · 26 U.S.C. § 23
Relies on Collett Kitpatrick v. Texas and Pacific Railway Co · Gemsco, Inc. v. Walling · New England Trust Co. v. Eaton · Hemenway v. Hemenway · Old Colony Trust Co. v. Comstock
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 12 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(2) Amount amortizable. — The amortizable bond premium of the taxable year shall be the amount of the bond premium attributable to such year.”
3 later decisions quote this exact passage · from the majority“The want of statutory recognition of the sound accounting practice of amortizing premium leads to incorrect tax results * * *”
2 later decisions quote this exact passage · from the majoritye.g. Estate of A. Gourielli, Deceased, the Hanover Bank, and Helena Gourielli, Surviving Wife v. Commissioner of Internal Revenue, Jacob A. And Bertha L. Goldfarb v. Commissioner of Internal Revenue · Estate of A. Gourielli, Deceased, the Hanover Bank, and Helena Gourielli, Surviving Wife v. Commissioner of Internal Revenue, Jacob A. And Bertha L. Goldfarb v. Commissioner of Internal Revenue
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.