Mitchel v. Commissioner’s Empirical Analysis
1924
Citation profile
How this case has been cited
Cited by 54 later decisions (1 by the Supreme Court) — most recently April 1993 · most notably W. P. Brown & Sons Lumber Co. v. Burnet (1931), Hellman v. United States (1930)
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.
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 54 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * ⅜ No one is permitted to make his own tax law and if it were permitted to modify the express provisions of a taxing statute by agreement any taxpayer could say what should or should not be income. To merely state the proposition is to expose its fallacy, and it is of no importance that the taxpayer, as stated in his brief, believes in the community property theory in effect in some of the States. The answer to such a contention is that even if it would effect the result desired it is not in force in New York State and that a community created by positive law has attributes which cannot be given effect m a community created by agreement. * * *”
1 later decision quote this exact passage“That individuals carrying on business in partnership shall be liable for income tax only in their individual capacity. There shall be included in computing the net income of eaeh partner Ms distributive share, whether distributed or not, of the net income of the partnership for the taxable year * * *. (Italics supplied.)”
1 later decision quote this exact passage“Opportunity for bearing shall be granted and a final decision thereon shall be made as quickly as practicable. Any tax or deficiency in tax then determined, to be due shall be assessed * * *. (Italics ours.)”
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.