Craig v. Thompson’s Empirical Analysis
177 F.2d 457 · 1949
Citation profile
22 federal appellate ·
How this case has been cited
Cited by 29 later decisions — most recently May 1975 · most notably Pasquel v. Owen (1950), Eastmount Construction Co. v. Transport Manufacturing & Equipment Co. (1962)
22 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. § 41
Relies on United States v. Anderson · Security Flour Mills Co. v. Commissioner · Spring City Foundry Co. v. Commissioner · Dixie Pine Products Co. v. Commissioner · Continental Tie & Lumber Co. 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is equally true that a taxpayer on the accrual basis must accrue income in the year in which the amount of the income is reasonably determinable, and the same rule applies to deductions for expenses. Continental Tie & Lumber Co. v. United States, 286 U.S. 290 , 52 S. Ct. 529, 76 L.Ed. 1111; Spring City Foundry Co. v. Commissioner, 292 U.S. 182 , 54 S.Ct. 644, 78 L.Ed. 1200; United States v. Anderson, supra [ 269 U.S. 422 , 46 S.Ct. 131, 70 L.Ed. 347].”
2 later decisions quote this exact passage“It has long been held that in order truly to reflect, the income of a given year, all the events must occur in that year which fix the amount and the fact of the taxpayer's liability for the items of indebtedness deducted though not paid; and this cannot be the case where the liability is contingent and is contested by the taxpayer.”
1 later decision quote this exact passage“It has long been the law that `Where the parties proceed in the performance of the contract as though it had a certain meaning and that meaning is not entirely inconsistent with the wording of the contract, it should prevail.'”
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.