May v. McGowan’s Empirical Analysis
194 F.2d 396 · 1952
Citation profile
15 federal appellate · 2 district · 1 state decisions
How this case has been cited
Cited by 39 later decisions — most recently December 2004 · most notably Estate of Reynolds v. Commissioner (1970), United States v. Land (1962)
15 federal appellate · 2 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 Helvering v. Salvage · Jaffray v. . Davis · Wilson v. Bowers · Seligman v. . Friedlander · Lomb v. Sugden
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“found there was no purpose to evade taxes.”
2 later decisions 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.