Reed v. Commissioner’s Empirical Analysis
1928
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 32 later decisions (1 by the Supreme Court) — most recently December 2015 · most notably McDonald v. Commissioner (1944), Matthews v. Commissioner (1990)
3 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 Flint v. Stone Tracy Co. · Standard Oil Company v. Edward Anderson · Metcalf & Eddy v. Mitchell · Von Baumbach v. Sargent Land Co. · Collector v. Day
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 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Any taxes imposed by tbe Revenue Act of 1924 or prior revenue acts upon any individual in respect of amounts received by bim as compensation for personal services as an officer or employee of any State or political subdivision thereof (except to the extent that such compensation is paid by the United States Government directly or indirectly), shall, subject to the statutory period of limitations properly applicable thereto, be abated, credited, or refunded.”
4 later decisions 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.