Matthiessen v. Commissioner’s Empirical Analysis
1951
Citation profile
4 federal appellate · 1 district ·
How this case has been cited
Cited by 44 later decisions — most recently August 1986 · most notably Jack Daniel Distillery v. United States (1967), American Processing & Sales Co. v. United States (1967)
4 federal appellate · 1 district ·
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. § 117
Relies on Schnitzer v. Commissioner · Dobkin v. Commissioner · United States v. Plumb · Janeway v. Commissioner of Internal Revenue · Janeway 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 44 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“strong inference * * * that the entire amount paid in is a contribution to the corporation's capital and is placed at risk in the business.”
2 later decisions quote this exact passage“The possibility is remote indeed that a disinterested lender of money would have made the * * * unsecured loan * * *.”
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.