Commissioner v. Mackin Corp.’s Empirical Analysis
164 F.2d 527 · 1947
Citation profile
2 federal appellate · 1 district · 1 state decisions
How this case has been cited
Cited by 5 later decisions — most recently January 1979
2 federal appellate · 1 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 Mackin Corp. v. Commissioner · Commissioner of Internal Revenue v. Hecht Co.
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.
“`Bunching' the income of sellers of personal property on the installment plan during the war years * * * even the inevitable `bunching' of the income of concerns in that business caused by the impact of the war economy upon them, was what Congress intended to relieve so far as excess profit taxes were concerned by the provision of § 736(a) * * * that taxpayers in adjusting their returns for excess profits tax taxable years prior to their election to change systems of accounting shall not include any amount `in computing excess profits net income for any excess profits tax taxable year on account of installment sales made in taxable years beginning before January 1, 1940.'”
1 later decision quote this exact passage · from the majority“income from installment sales for each taxable year before the first year with respect to which the election is made but beginning after December 31, 1939, shall be adjusted for the purposes of this subchapter to conform to such election”
1 later decision quote this exact passage · from the majority“Relief for Installment Basis Taxpayers and taxpayers with Income from Long-Term Contracts”
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.