Bailey v. Commissioner’s Empirical Analysis
1988
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently February 2014
4 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 Helvering v. Clifford · Corliss v. Bowers · Knetsch v. United States · Golsen v. Commissioner · Golsen 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[T]here is a valuation overstatement if the value of any property, or the adjusted basis of any property, claimed on any return is 150 percent or more of the amount determined to be the correct amount of such valuation or adjusted basis * * *.”
2 later decisions quote this exact passage“During the years in issue, the values of these contract rights at the end of their anticipated useful lives were so negligible that salvage values need not be taken into account.”
2 later decisions quote this exact passage“an accounting method specified in regulations prescribed by the Secretary as a use which may result in a substantial distortion of income for any period.”
2 later decisions 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.