Huffman v. Commissioner’s Empirical Analysis
518 F.3d 357 · 2008
Citation profile
5 federal appellate · 1 state decisions
How this case has been cited
Cited by 20 later decisions — most recently April 2020
5 federal appellate · 1 state decisions
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. § 1366 · 26 U.S.C. § 472 · 26 U.S.C. § 481 · 26 U.S.C. § 6501
Relies on Auer v. Robbins · Smith v. Board of Education · Knight-Ridder Newspapers, Inc. v. United States · Graff Chevrolet Co. v. Campbell · Fox Chevrolet, Inc. (Maryland) 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 20 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[a] change in method of accounting does not include correction of mathematical or posting errors, or errors in the computation of tax liability”
1 later decision quote this exact passage · from the majoritye.g. Hawse v. Comm'r“a change in the treatment of any material item used in the overall plan for identifying or valuing items in inventory”
1 later decision quote this exact passage · from the majoritye.g. Hawse v. Comm'r“is any item that involves the proper time for the inclusion of the item in income or the taking of a deduction.”
1 later decision quote this exact passage · from the majoritye.g. Hawse v. Comm'r
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.