Bilar Tool & Die Corp. v. Commissioner’s Empirical Analysis
530 F.2d 708 · 1976
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 13 later decisions (1 by the Supreme Court) — most recently November 1999
4 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. § 162 · 26 U.S.C. § 263 (Interest Equalization Tax Act) · 26 U.S.C. § 368
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Richmond Television Corp. v. United States · United States v. Akin · United States v. Transamerica Corp. · Skenandoa Rayon Corp. v. Commissioner of Internal Revenue
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 13 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“paid or incurred during the taxable year,”
2 later decisions quote this exact passage · from the majority“a change in the corporate structure for the benefit of future operations.”
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.