Harbin v. Commissioner’s Empirical Analysis
1963
Citation profile
How this case has been cited
Cited by 60 later decisions — most recently July 2000 · most notably Bixby v. Commissioner (1972), Weimerskirch v. Commissioner (1977)
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. § 145 · 26 U.S.C. § 446 · 26 U.S.C. § 54 · 26 U.S.C. § 6653
Relies on United States v. Johnson · Schroeder v. Commissioner · Davis v. United States · United States v. Elgin, Joliet & Eastern Railway Co. · Durkee 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 60 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“liberty to resort to the best procedure available under the circumstances in making his determinations.”
1 later decision quote this exact passage“Under such circumstances, approximation in the calculation of net income is justified.”
1 later decision quote this exact passage“no method of accounting has been regularly used by the taxpayer,”
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.