Mecom v. Commissioner’s Empirical Analysis
1993
Citation profile
1 federal appellate · 1 district ·
How this case has been cited
Cited by 55 later decisions — most recently September 2018 · most notably Hoffman v. Comm'r (2002), Estate of Mueller v. Comm'r (1993)
1 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 · United States v. Chemical Foundation, Inc. · Costello v. United States · Gardner v. Panama Railroad · Stearns Co of Boston Mass 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 55 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“'A deal is after all a deal, and fairness dictates that both parties adhere to the provisions of the document they both voluntarily signed.'”
2 later decisions quote this exact passage · from the majority“a person acting in a temporary position assumes and possesses all the authority vested in, or delegated to, that position”). .”
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.