Mahler v. Commissioner’s Empirical Analysis
119 F.2d 869 · 1941
Citation profile
27 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 53 later decisions — most recently December 2019 · most notably Miles-Conley Co. v. Commissioner of Internal Revenue (1949), Joyce v. Gentsch (1944)
27 federal appellate · 3 district · 1 state decisions
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 United States v. S S White Dental Mfg Co of Pennsylvania · Burnet v. Houston · Helvering v. Rankin · Reinecke v. Spalding · Morton v. Commissioner
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 53 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“One form of effective evidence, though not necessarily conclusive, is the existence of an authoritative balance sheet showing whether assets exceed liabilities so as to leave any equity for the stock.”
2 later decisions quote this exact passage · from the majority“In seeking a deduction the taxpayer has a burden greater than merely proving the Commissioner wrong; he must establish the essential facts from which a correct determination can be made.”
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.