Computing & Software, Inc. v. Commissioner’s Empirical Analysis
1976
Citation profile
1 federal appellate ·
Relationships
Relies on Computing & Software, Inc. v. Commissioner · Rainier Brewing Co. v. Commissioner · Hoboken Land & Improvement Co. v. Commissioner of Internal Revenue · Commissioner v. Rainier Brewing Co. · Pittsburgh Brewing Co. 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 7 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(A) allowed as deductions in computing taxable income under this subtitle or prior income tax laws, and”
1 later decision quote this exact passage“(a) General rule. — Proper adjustment in respect of the property shall in all cases be made—”
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.