Baird v. Commissioner’s Empirical Analysis
1977
Citation profile
1 district ·
How this case has been cited
Cited by 78 later decisions — most recently September 2018 · most notably Foster v. Comm'r (1983), Goodwin v. Commissioner (1980)
1 district ·
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 Deputy v. du Pont · Old Colony Co v. Commissioner of Internal Revenue · Commissioner v. Hansen · Weiss v. Wiener · 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 78 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"(a) General Rule. "There shall be allowed as a deduction all interest paid or accrued within the taxable year on indebtedness.””
2 later decisions quote this exact passage · from the majority“if the method [of accounting, i.e., cash-basis or accrual] used [by the taxpayer] does not clearly reflect income, the computation of taxable income shall be made under such method as, in the opinion of the Secretary, does clearly reflect income.””
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.