MacMurray v. Commissioner’s Empirical Analysis
1953
Citation profile
How this case has been cited
Cited by 8 later decisions — most recently July 1992
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. § 130 · 26 U.S.C. § 22 · 26 U.S.C. § 23
Relies on New Colonial Ice Co. v. Helvering · Helvering v. Clifford · Lucas v. Earl · Poe v. Seaborn · United States v. Malcolm
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 8 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“property held by the taxpayer (whether or not connected with 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.