installment method
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 304 U.S. 191 - Pacific Nat Co v. Welch · 1938Most cited · 332 citing opinions
the taxpayer may return in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed bears to total contract price
How often courts cite the case defining “installment method”
Court decisions citing the opinion that defined “installment method” — 332 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.