Mathey v. Commissioner’s Empirical Analysis
177 F.2d 259 · 1949
Citation profile
20 federal appellate ·
How this case has been cited
Cited by 35 later decisions — most recently July 2023 · most notably United States v. Rexach (1973), Sanders v. Commissioner (1955)
20 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. § 107 · 26 U.S.C. § 22
Relies on Dobson v. Commissioner · United States v. Safety Car Heating & Lighting Co. · Duplate Corporation v. Triplex Safety Glass Co of North America · Raytheon Production Corp. v. Commissioner · Raytheon Production Corp. 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 35 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“if it represents a replacement of capital destroyed or injured, the money received is a return of capital and not taxable”
2 later decisions quote this exact passage · from the majority““ ‘ “In patent nomenclature what the infringer makes is ‘profits,’ what the owner of the patent loses by such infringement is ‘damages.’ ” ’ Duplate Corp. v. Triplex Safety Glass Co., 298 U.S. 448 , 451, 56 S.Ct. 792 , 793, 80 L.Ed. 1274 , quoting Diamond Stone-Sawing Machine Co. of New York v. Brown, 2 Cir., 166 F. 306 . And usually, although not always, what a patent owner loses from infringement is the acquisition of 'a just and deserved gain’ from the exploitation of the invention embodied in his patent. 3 Walker on Patents (Dell-er’s Ed.) § 821. Therefore an award of damages in patent litigation is ordinarily an award of compensation for gains or profits lost by the patent owner and hence is taxable to him as income in the year received.””
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.