In re McClure Co.’s Empirical Analysis
21 F.2d 538 · 1927
Citation profile
1 federal appellate · 3 district · 3 state decisions
How this case has been cited
Cited by 11 later decisions — most recently March 1977
1 federal appellate · 3 district · 3 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
Applies 26 U.S.C. § 1057 · 26 U.S.C. § 1061 (§ 13309 of the Tax Cuts and Jobs Act of 2017) · 26 U.S.C. § 1062
Relies on Sohn v. Waterson · Patterson v. Gaines · United States v. Crook
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 11 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“"It is elementary that . . . limitations of time may be freely made and altered, provided that one having a right is not substantially deprived of all remedy. No man has a vested right not to pay a tax or other obligation which he really owes. So that an extension of the time within which the obligation may be enforced, or the entire abolition of the limitation, is within rightful legislative power."”
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.