McCord v. Granger’s Empirical Analysis
201 F.2d 103 · 1952
Citation profile
28 federal appellate ·
How this case has been cited
Cited by 49 later decisions — most recently November 1977 · most notably Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal Revenue (1954), Heim v. Commissioner (1958)
28 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. § 117
Relies on Rogers v. Commissioner of Internal Revenue · Richards v. Commissioner · White v. Commissioner · Greene 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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Treasury Regulations under the Internal Revenue Act are as binding on the Government as they are on the taxpayer.”
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.