McCarty v. Cripe’s Empirical Analysis
201 F.2d 679 · 1953
Citation profile
15 federal appellate ·
How this case has been cited
Cited by 28 later decisions — most recently January 1989 · most notably Miller v. Commissioner of Internal Revenue (1988), Davis v. Commissioner (1989)
15 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. § 24
Relies on McWilliams v. Commissioner · Hefner v. Northwestern Mut Life Ins Co · Delmond v. Board of Investors Corp.
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 28 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The property was taken from [the taxpayer] by operation of law. He was without choice as to the time when the state would proceed against the property and, consequently, could not have selected the time for the realization of a taxable loss_ Neither is there the slightest indication of any prearrangement between the [taxpayer] and his corporation or anybody else. The property was purchased at a public sale where the bidding was spirited, and there is a strong presumption that it sold for not less than its fair value.””
2 later decisions quote this exact passage“'that the purpose of Sec. 24(a) was to put an end to the right of taxpayers to choose, by intra-family and other designated devices, their own time for realizing tax losses on investments which, for most practical purposes, are continued uninterrupted.'”
2 later decisions quote this exact passage“the slightest indication of any 'prearrangement' between the [taxpayer] and his corporation or anybody else.”
2 later decisions 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.