Muhleman v. Hoey’s Empirical Analysis
124 F.2d 414 · 1942
Citation profile
6 federal appellate · 2 district ·
How this case has been cited
Cited by 10 later decisions — most recently June 1973
6 federal appellate · 2 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 Burnet v. Sanford & Brooks Co. · Lucas v. Alexander · Guaranty Trust Co of New York v. Commissioner of Internal Revenue
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 10 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““That expression denotes the yearly period for which a return of income is required and whatever is to be reported as a part of the gross income of the taxpayer in any particular return is that for the ‘taxable year’ for which the tax is to be assessed on the income which has, or should have been, returned.””
1 later decision quote this exact passage · from the majority“no matter when the transactions or services which produced the income represented by the cash receipts may have been consummated or performed.”
1 later decision quote this exact passage · from the majority“as used in Section 116(a) of the Revenue Act of 1932, 26 U.S.C.A. § 116(a). The construction, given by the Tax Court, to the term,”
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.