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← 63 TC 327 - Computer Sciences Corp. v. Commissioner

Computer Sciences Corp. v. Commissioner’s Empirical Analysis

1974

Citation profile

5
cited by 5 later decisions
March 2018
most recently cited

2 federal appellate ·

How this case has been cited

Cited by 5 later decisions — most recently March 2018

2 federal appellate ·

2019741980199020002010decided

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 35 U.S.C. § 31

Relies on Jacobson v. Commissioner · John J. Goodrich v. Arnold C. Harmsen and Burke P. Lokey, Burke P. Lokey v. Arnold C. Harmsen and John J. Goodrich · Weil v. Commissioner · Clement O. Dennis and Genia Lee Dennis v. Commissioner of Internal Revenue · Weil 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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

  1. “it [is] not necessary that testing ... proceed[ ] to the point where the invention was actually ready to be put into commercial production ..., but rather ... that the tests should suffice to persuade ... that the product will serve the purpose for which it is designed.”
    1 later decision quote this exact passage
  2. “Generally, an invention is reduced to actual practice when it has been tested and operated successfully under operating conditions.”
    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.