McFaddin v. Commissioner’s Empirical Analysis
1943
Citation profile
3 federal appellate · 1 state decisions
How this case has been cited
Cited by 40 later decisions — most recently November 1999 · most notably Wing v. Commissioner (1983), Farley v. Commissioner (1946)
3 federal appellate · 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 Burnet v. Harmel · Higgins v. Commissioner · Irwin v. Gavit · Von Baumbach v. Sargent Land Co. · Murphy Oil Co. v. Burnet
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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business.”
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.