Apollo Computer, Inc. v. United States’s Empirical Analysis
1994
Citation profile
1 state decisions
Relationships
Applies 26 U.S.C. § 446 · 26 U.S.C. § 471 · 26 U.S.C. § 481 · 26 U.S.C. § 7805 · 26 U.S.C. § 994
Relies on Helvering v. Taylor · Mansion House Center South Redevelopment Co. v. United States · Nantahala Power & Light Co. v. Thornburg · Frank Lyon Co. v. United States · Lucas v. American Code Co.
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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the IRS's characterization of Rotable Spare Parts as inventory must be sustained unless such determination was so contrary to the applicable I.R.C. provisions and Treasury Regulations as to be arbitrary and an abuse of discretion.”
1 later decision quote this exact passage“the total costs of providing the repair service, including depreciation costs of carrying the Rotable Spare Parts pool and anticipated repair costs for malfunctioning parts.”
1 later decision quote this exact passage“[g]enerally, where the price for services includes the cost of merchandise in a mixed service and merchandising business, the merchandise must be inventoried,”
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.