Sandor v. Commissioner’s Empirical Analysis
1974
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 83 later decisions — most recently February 2011 · most notably Siegel v. Commissioner (1982), Sandor v. Commissioner (1976)
11 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. § 163
Relies on Gregory v. Helvering · Knetsch v. United States · Security Flour Mills Co. v. Commissioner · Commissioner v. Hansen · American Automobile Association v. United States
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 83 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(d) * * * The deductions and credits provided for in this title shall be taken for the taxable year in which “paid or accrued” or “paid or incurred”, dependent upon the method of accounting upon the basis of which the net income is computed under section 212 or 232, unless in order to clearly reflect the income the deductions or credits should be taken as of a different period. [Sandor v. Commissioner, supra at 478. Emphasis added.]”
2 later decisions quote this exact passage“all interest paid or accrued within the taxable year on indebtedness,”
2 later decisions quote this exact passage“method of accounting used in computing taxable income,”
2 later decisions 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.