McKnight v. Commissioner’s Empirical Analysis
127 F.2d 572 · 1942
Citation profile
13 federal appellate ·
How this case has been cited
Cited by 28 later decisions (4 by the Supreme Court) — most recently July 1980 · most notably James v. United States (1961), Commissioner v. Wilcox (1946)
13 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 Eisner v. Macomber · North American Oil Consolidated v. Burnet · United States v. Sullivan · Barker v. Magruder · National City Bank v. Helvering
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Sec. 19.22 (a) — 1. What included in gross income. — Gross income includes in general compensation for personal and professional services, business income, profits from sales of and dealings in property, interest, rent, dividends, and gains, profits, and income derived from any source whatever, unless exempt from tax by law. (See sections 22(b) and 116 [26 U.S.C.A. Int.Rev.Code, §§ 22(b), 116].) In general, income is the gain derived from capital, from labor, or from both combined, provided it be understood to include profit gained through a sale or conversion of capital assets. * * *””
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.