Drazen v. Commissioner’s Empirical Analysis
1960
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently August 2019 · most notably Knight-Ridder Newspapers, Inc. v. United States (1984), Sandor v. Commissioner (1974)
3 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. § 41
Relies on Guardian Investment Corp. v. Phinney · Beacon Publishing Company, a Kansas Corporation v. Commissioner of Internal Revenue · Matson Navigation Co. v. Pacific Far East Line, Inc. · Crosley Corp. v. United States · Advertisers Exchange, Inc. v. Commissioner
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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In order to reflect taxable income correctly, inventories at the beginning and end of each taxable year are necessary in every case in which the production, purchase, or sale of merchandise is an income-producing factor. The inventory should include all finished or partly finished goods and, in the ease of raw materials and supplies, only those which have been acquired for sale or which will physically become a part of merchandise intended for sale * * *.”
2 later decisions quote this exact passage“the mere presence of inventory does not necessarily mean that the cash method did not correctly reflect income,”
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.