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← 213 CONN 220 - Bolt Technology Corp. v. Dubno

Bolt Technology Corp. v. Dubno’s Empirical Analysis

1989

Citation profile

33
cited by 33 later decisions
1
states following
July 2000
most recently cited

33 state decisions

Relationships

Applies 26 U.S.C. § 162 · 26 U.S.C. § 991 · 26 U.S.C. § 992 · 26 U.S.C. § 995

Relies on Kahn v. Grant · In re Martin-Trigona · Madden v. Commonwealth of Kentucky · Robinson v. Unemployment Security Board of Review · Kellems v. Brown

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

  1. “It has often been said that the legislative intent is to be found not in what the legislature meant to say, but in the meaning of what it did say.”
    1 later decision quote this exact passage
  2. “all items deductible under the federal corporation net income tax law”
    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.