Lark Sales Co. v. Commissioner’s Empirical Analysis
437 F.2d 1067 · 1970
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently March 2010
2 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. § 267
Relies on United States v. United States Gypsum Co. · Commissioner of Internal Revenue v. Duberstein D Stanton · United States v. Anderson · North American Oil Consolidated v. Burnet · United States v. Yellow Cab Co.
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.
“Under an accrual method of accounting, income is includible in gross income when all the events have occurred which fix the right to receive such income and the amount thereof can be determined with reasonable accuracy.”
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.