Ryan v. Commissioner’s Empirical Analysis
1964
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently February 2004
1 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. § 481
Relies on Burnet v. Sanford & Brooks Co. · Security Flour Mills Co. v. Commissioner · Commissioner v. Hansen · Beck v. United States · Drews v. Maryland
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“) — (1) if such computation is under a method of accounting different form the method under which the taxpayer's taxable income for the preceding taxable year was computed, then (2) there shall be taken into account those adjustments which are determined to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted, except there shall not be taken into account any adjustment in respect of any taxable year to which this section does not apply * * *.”
1 later decision quote this exact passage · from the majority“In computing the taxpayer's taxable income for any taxable year (referred to in this section as the "year of the change”
1 later decision quote this exact passage · from the majority“inventories, accounts receivable, and accounts payable”
1 later decision quote this exact passage · from the majority
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.