Bolt Technology Corp. v. Dubno’s Empirical Analysis
1989
Citation profile
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.
“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“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.