Brutsche v. Commissioner’s Empirical Analysis
1976
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently September 2011
2 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
Relies on United States v. Anderson · Dixon v. Unied States · Hort v. Commissioner · Continental Tie & Lumber Co. v. United States · Raytheon Production Corp. 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(e)ven though the record is inadequate to determine how Thunder Mountain adopted a fiscal year ending June 30, the record is clear it did use such a fiscal year in keeping its books and filing its Federal income tax returns.”
1 later decision quote this exact passage · from the majority“the 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“may be made by a small business corporation for any taxable year at any time during the first month of such taxable year, or at any time during the month preceding such first month.”
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.