Block v. Commissioner’s Empirical Analysis
1939
Citation profile
10 federal appellate · 1 district ·
How this case has been cited
Cited by 58 later decisions (1 by the Supreme Court) — most recently November 1995 · most notably Hillsboro National Bank v. Commissioner (1983), Southern Pacific Transp. Co. v. Commissioner (1980)
10 federal appellate · 1 district ·
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 Burnet v. Sanford & Brooks Co. · Lewis v. Reynolds · Helvering v. Butterworth · Burnet v. Whitehouse · Rosenberg 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 58 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Income tax liability must be determined for annual periods on the basis of facts as they existed in each period. When recovery or some other event which is inconsistent with what has been done in the past occurs, adjustment must be made in reporting income for the year in which the change occurs. [Emphasis added]”
3 later decisions 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.