E. J. Nelson, District Director of Internal Revenue v. Arthur J. Bouchard’s Empirical Analysis
279 F.2d 907 · 1960
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently January 1996
6 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
Applies 26 U.S.C. § 1313
Relies on Olin Mathieson Chemical Corp. v. United States · Bouchard v. United States
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“cannot be invoked until after a prior determination that the * * * deductions in question were erroneously allowed and the error corrected by properly allowing them for the [earlier] year”
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.