47 Mich. App. 228 - Wackerman v. State’s Empirical Analysis
1973
Citation profile
2
cited by 2 later decisions
1
states following
January 1982
most recently cited
2 state decisions
Relationships
Applies 26 U.S.C. § 451
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is axiomatic that, for a cash basis taxpayer, income is realized, and hence taxable, when actually or constructively received. See § 451 of the Internal Revenue Code of 1954, 26 U.S.G.A. § 451. The bonus installment payments were admittedly received in January of 1968 and hence taxable at that time, regardless of when they were earned or accrued. [ 209 N.W.2d at 496 ]”
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.