Jones v. Smith’s Empirical Analysis
193 F.2d 381 · 1951
Citation profile
12
cited by 12 later decisions
December 1973
most recently cited
6 federal appellate ·
Relationships
Applies 26 U.S.C. § 23 · 26 U.S.C. § 41
Relies on St. Paul Union Depot Co. v. Commissioner · 94 F. Supp. 686 - Smith v. Jones
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.
“A taxpayer who changes the method of accounting employed in keeping his books shall, before computing his income upon such new method for purposes of taxation, secure the consent of the Commissioner”
1 later decision quote this exact passage · from the majoritye.g. Scofield v. Lewis
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.