Visintainer v. Allan’s Empirical Analysis
1961
Citation profile
6 federal appellate · 2 district ·
Relationships
Applies 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Caldwell · Commissioner v. Mnookin's Estate · SoRelle v. Commissioner · National Fireworks, Inc. v. Commissioner · Herbert A. Nieman & 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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“for taxable years beginning after December 31, 1943. However, if the taxpayer used a constant price method in previous years for only certain classes of his animals, and inventoried other classes by some other method, he must inventory all classes on the”
1 later decision quote this exact passage“No application need be made to the Commissioner by such a taxpayer for permission to use the”
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.