United States v. Harmon’s Empirical Analysis
205 F.2d 919 · 1953
Citation profile
16 federal appellate · 2 district ·
How this case has been cited
Cited by 36 later decisions — most recently July 2010 · most notably Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal Revenue (1955), Advertisers Exchange, Inc. v. Commissioner (1956)
16 federal appellate · 2 district ·
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
Relies on Security Flour Mills Co. v. Commissioner · Spring City Foundry Co. v. Commissioner · Reynolds v. Cooper · Brown v. Helvering · Lucas v.
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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * [I]t cannot be said that during 1943 Harmon’s [taxpayer’s] right to receive a definite, certain amount of the retained fee had become fixed and final. At the end of 1943, Harmon’s interest in the retained portion of the fixed fee was subject to proper set-offs and deductions, if any, which might be revealed by the final audits. A number of things remained to be done upon which the determination of that amount depended. *. * * These matters were not determined until in 1944 and until that was done Harmon’s interest in the amount of the fixed fee remaining in the Government’s hands was not established with finality and certainty. * * * An unconditional liability on the part of the Government to pay Harmon a fixed and definite sum did not arise in 1943. * * * [A] nd this did not occur until 1944 and as a result no income tax liability arose with respect to the amount in question until in 1944. Id. at 921 .”
2 later decisions quote this exact passage · from the majority““It is a well settled principle of law that where a taxpayer keeps his books and files his returns on the accrual basis, income is to be accounted for in the year in which it is realized, irrespective of when it is ultimately received. It is the right to receive and not the actual receipt of income that determines when income must be included in gross income for income tax purposes. When the right to receive income becomes fixed and absolute the duty of one on the accrual basis to report it arises.””
1 later decision quote this exact passage · from the majority“approved by such audit of the books of account of the Contractor and of those of all or such of its subcontractors, suppliers and servants as may be deemed appropriate by the Contracting Officer.”
1 later decision quote this exact passage · from the majority
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.