Wayne Bolt & Nut Co. v. Commissioner’s Empirical Analysis
1989
Citation profile
7 federal appellate · 1 district ·
How this case has been cited
Cited by 108 later decisions — most recently August 2021 · most notably Shea v. Commissioner (1999), FPL Group, Inc. v. Commissioner (2000)
7 federal appellate · 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 Welch v. Helvering · Achiro v. Commissioner · Knight-Ridder Newspapers, Inc. v. United States · McSpadden v. Commissioner · Graff Chevrolet Co. v. Campbell
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 108 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“A new theory that is presented to sustain a deficiency is treated as a new matter when it either alters the original deficiency or requires the presentation of different evidence.”
5 later decisions quote this exact passage“When an accounting practice merely postpones the reporting of income, rather than permanently avoiding the reporting of income over the taxpayer's lifetime, it involves the proper time for reporting income.”
3 later decisions quote this exact passage“any item which involves the proper time for the inclusion of the item in income or the taking of a deduction.”
3 later decisions 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.