Marks v. United States’s Empirical Analysis
98 F.2d 564 · 1938
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 19 later decisions — most recently May 1984
8 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. § 44
Relies on Stearns Co of Boston Mass v. United States · United States v. Garbutt Oil Co. · United States v. Andrews · Pacific Nat Co v. Welch · Bemis Bro. Bag Co. 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 19 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Change from one method to the other, as petitioner seeks, would require recomputation .and readjustment of tax liability for subsequent years and impose burdensome uncertainties upon the administration of the revenue laws. It would operate to enlarge the statutory period for filing returns, section 53(a), 26 U.S. C.A. § 53 (a) and note, to include the period allowed for recovering over-payments, section 322(b), 26 U.S. C.A. § 322 note. There is nothing to suggest that Congréss intended to permit a taxpayer, after expiration of the time within which return is to be made, to have his tax liability computed and settled according to the other method. By reporting income from the sales in question according to the deferred payment ' method, petitioner made an election that is binding upon it and the commissioner.””
4 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.