A. D. Irwin v. Commissioner of Internal Revenue, A. O. Leighton and Gertrude Leighton v. Commissioner of Internal Revenue’s Empirical Analysis
1956
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently December 1970
5 federal appellate ·
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 Lucas v. American Code Co. · Spring City Foundry Co. v. Commissioner · Dixie Pine Products Co. v. Commissioner · Continental Tie & Lumber Co. v. United States · Guaranty Trust Co of New York v. Commissioner of Internal Revenue
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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“during the life of the [long-term] contract which [was] properly allocated thereto”
1 later decision quote this exact passage · from the majority“the taxable year in which the contract is finally completed and accepted”
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.