H. F. Campbell Company (Formerly H. F. Campbell Construction Company) v. Commissioner of Internal Revenue’s Empirical Analysis
1971
Citation profile
7 federal appellate ·
How this case has been cited
Cited by 36 later decisions — most recently December 2019 · most notably Southern Pacific Transp. Co. v. Commissioner (1980), Wayne Bolt & Nut Co. v. Commissioner (1989)
7 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
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Gotthelf v. Commissioner · Caldwell v. Commissioner of Internal Revenue. Commissioner of Internal Revenue v. Caldwell · Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And · Biggs 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 36 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Except as otherwise expressly provided in this chapter, a taxpayer who changes the method of accounting on the basis of which he regularly computes his income in keeping his books shall, before computing his taxable income under the new method, secure the consent of the Secretary or his delegate.”
3 later decisions quote this exact passage · from the majority“to be necessary solely by reason of the change [in accounting method] in order to prevent amounts from being duplicated or omitted”
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.