McBrier v. Commissioner’s Empirical Analysis
108 F.2d 967 · 1939
Citation profile
11 federal appellate ·
How this case has been cited
Cited by 16 later decisions (2 by the Supreme Court) — most recently May 1998
11 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
Relies on Neirbo Co. v. Bethlehem Shipbuilding Corp. · Sanford's Estate v. Commissioner of Internal Revenue · Rheinstrom v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. Wells · Commissioner of Internal Revenue v. Krebs
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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“to fix the amount sufficiently large to cover in most cases wedding and Christmas gifts”
1 later decision 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.