MacMurray v. Commissioner’s Empirical Analysis
1951
Citation profile
4
cited by 4 later decisions
July 1968
most recently cited
1 federal appellate ·
Relationships
Relies on In Re Estate of Dargie · Bruner v. Commissioner · Brant v. Commissioner · First Nat'l Bank v. Commissioner · Title Ins. & Trust Co. 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 4 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income allocable to each.”
1 later decision quote this exact passage“(2) of property held for the production of income. * * * * *”
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.