Buse v. Commissioner’s Empirical Analysis
1979
Citation profile
15
cited by 15 later decisions
March 1997
most recently cited
Relationships
Relies on 44 Wash. 2d 488 - Boeing Airplane Co. v. Firemen's Fund Indemnity Co. · 84 Wash. 2d 597 - Wasser & Winters Co. v. Jefferson County
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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“where comparables containing estimates of logging cost and timber quality are used, the better approach is to compare such estimates of [the taxpayer's] logging costs and timber quality.”
1 later decision quote this exact passage“where possible, use of the comparable method rather than the conversion return method of calculating value is the better approach.”
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.