Meyer v. Commissioner’s Empirical Analysis
1950
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently March 1997
2 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
Applies 26 U.S.C. § 53
Relies on Gregory v. Helvering · Riley Inv Co v. Commissioner of Internal Revenue · Haggar Co. v. Helvering · Commissioner of Internal Revenue v. Bedford's Estate · Bazley 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The filing must be within thirty days after the adoption of the plan of liquidation * * *”
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.