Bone v. Commissioner’s Empirical Analysis

Citation profile

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 9 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““Since we have found that TBC acquired assets and began business no later than October 7, 1963, its first taxable year began no later than such date, and therefore its election filed on November 16, 1964, is clearly untimely with respect to its first taxable period ending August 31, 1964. Similarly, such election is untimely with respect to TBC’s taxable year beginning September 1, 1964, and ending August 31,1965."”

   1 later decision quote this exact passage · from the majority
   e.g. Rowland v. United States

2. “first month of the taxable year of a new corporation does not begin until the corporation has shareholders or acquires assets or begins doing business, whichever is the first to occur.”

   1 later decision quote this exact passage · from the majority
   e.g. Lyle v. Commissioner

3. “at any time during the month preceding such first month.”

   1 later decision quote this exact passage · from the majority
   e.g. Stonegate of Blacksburg, Inc. v. Commissioner