Commissioner v. McCann’s Empirical Analysis
146 F.2d 385 · 1944
Citation profile
10 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 29 later decisions — most recently December 2004 · most notably Estate of Reynolds v. Commissioner (1970), Richardson v. Commissioner (1945)
10 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 Helvering v. Salvage · Powers v. Commissioner · Wilson v. Bowers · Lomb v. Sugden · Kline 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 29 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“All we decide is that it was, as matter of law, erroneous to refuse to consider any other factor than the book value at the time of the gift; * * *.”
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.