Mayer v. Commissioner’s Empirical Analysis
1929
Citation profile
5
cited by 5 later decisions
August 1938
most recently cited
Relationships
Relies on Scripps v. Commissioner · Barton v. Commissioner · Sprague v. Commissioner · McKee's Appeal · In re Estate of Edwards
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 5 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“periodically, whether or not at regular intervals”
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.