Commissioner v. Frame’s Empirical Analysis

Citation profile

31 federal appellate ·

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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““We agree with the majority of the Tax Court, for the reasons well stated in Judge Disney’s opinion, that the accounts receivable in question were income of the taxpayer for the years prior to 1945 and were not taxable to him in the latter year even though he had erroneously failed to report them in his returns for the prior years. Since the taxpayer kept 'his books upon the accrual basis during all the years involved and the Commissioner concedes that they clearly reflected his income and that no change in accounting methods was involved the adjustment which the Commissioner here made was not permissible. As Judge Riddick said in Commissioner of Internal Rev. v. Mnookin’s Estate, 8 Cir., 1950, 184 F.2d 89 , 93: 'The discretion which the Commissioner has under section 41 of the ¡Code to make such computations as will clearly reflect income does not empower him to add to the taxpayer’s gross income for a given year an item which rightfully belongs to' an earlier year. The mistaken omission from income of an amount properly includible does not nullify the statute of limitations on assessment and collection of income taxes. Clifton Manufacturing Co. v. Commissioner, 4 Cir., 137 F.2d 290 , 293, 150 A.L.R. 749 .’””

   2 later decisions quote this exact passage · from the majority
   e.g. Welp v. United States · United States v. Wilkins