← 71 TC 1083 - Van Raden v. Commissioner

Van Raden v. Commissioner’s Empirical Analysis

1979

Citation profile

cited by 56 later decisions

cited 1 times by the Supreme Court

July 2015

most recently cited

7 federal appellate ·

How this case has been cited

Cited by 56 later decisions (1 by the Supreme Court) — most recently July 2015 · most notably Brannen v. Commissioner (1984), Hillsboro National Bank v. Commissioner (1983)

7 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. § 464

Relies on Welch v. Helvering · Frank Lyon Co. v. United States · Helvering v. Winmill · United States v. Catto · Banks 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 56 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

“[consumption records are nothing more than a backhanded inventory method and probably involve a more onerous chore. To impose upon the farmer the duty to maintain consumption records or to inventory the feed is contrary to the historical concession to farmers of not requiring inventories allowed by the Commissioner in his own regulations.”
2 later decisions quote this exact passage
e.g. Robert J. v. Commissioner · Robert J. And Mildred Frysinger v. Commissioner of Internal Revenue
“If no method of accounting has been regularly used by the taxpayer, or if the method used 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.”
2 later decisions quote this exact passage
e.g. Commissioner v. Kenneth H. · Commissioner of Internal Revenue v. Kenneth H., Susan L., Fred F., and Corinne B. Van Raden
“There is some overlapping of the business purpose test and the distortion of income test.”
2 later decisions quote this exact passage
e.g. Packard v. Commissioner · Keller v. Commissioner

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.