Megibow v. Commissioner’s Empirical Analysis
1953
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently February 1988
4 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
Relies on Dismuke v. United States · City of Dallas v. Trammell · Raines v. Board of Trustees Pen. Fund · Miller v. Commissioner · Taylor 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“§ 24. Items not deductible "(a) General rule. In computing net income no deduction shall in any case be allowed in respect of — * * * * * "(7) Amounts paid or accrued for such taxes and carrying charges as, under regulations prescribed by the Commissioner with the approval of the Secretary, are chargeable to capital account with respect to property, if the taxpayer elects, in accordance with such regulations, to treat such taxes or charges as so chargeable.”
1 later decision quote this exact passage“Any other taxes and carrying charges with respect to property, otherwise deductible, which in the opinion, of. the Commissioner are, under sound accounting principles, chargeable to capital account. [Sec. 1.266-l(b)(l)(iv), Income Tax Regs.]”
1 later decision quote this exact passage“including taxes and other carrying charges on unimproved and unproductive real property.”
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.