McCord v. Commissioner’s Empirical Analysis
123 F.2d 164 · 1941
Citation profile
16 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 24 later decisions — most recently August 1998
16 federal appellate · 1 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 Mutual Life Insurance Company of New York v. Nellie Phinney C · Lewis-Hall Iron Works v. Blair · Stebbins' Estate v. Helvering · Michigan Insurance Bank v. Eldred · Poynor 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * a full opportunity, an open door, must be maintained for the potential filer until the clock strikes.”
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.