Falk v. Commissioner’s Empirical Analysis
1962
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 9 later decisions — most recently February 1993
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. § 446 · 26 U.S.C. § 481
Relies on Vernaci v. Louisiana · R. H. MacY & Co., Inc., L. Bamberger & Co., Davison-Paxon Co., and the La Salle & Koch Company v. United States · Geometric Stamping Co. v. Commissioner · Gus Blass Co. v. Commissioner · Stanford R. Brookshire and Wife, Edith M. Brookshire, and Voris G. Brookshire, and Wife, Helen M. Brookshire 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.
“[E]xcept there shall not be taken into account any adjustment in respect of any taxable year to which this section does not apply unless the adjustment is attributable to a change in the method of accounting initiated by the taxpayer.”
2 later decisions quote this exact passage · from the majority“A change in the taxpayer's method of accounting required by a revenue agent upon examination of the taxpayer's return would not, however, be considered as initiated by the taxpayer.”
2 later decisions quote this exact passage“no reason why the pre-1954 Code year adjustments should not be made, when taxpayers, of their own volition, have changed their method of accounting * * * [this being] generally the practice under the 1939 Code.”
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.