Meyers v. Commissioner’s Empirical Analysis
1953
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 39 later decisions — most recently September 1995 · most notably Hicks Co. v. Commissioner (1971), F. W. Drybrough v. Commissioner of Internal Revenue, L. N. Simpson v. Commissioner of Internal Revenue (1956)
3 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 North American Oil Consolidated v. Burnet · Doyle v. Mitchell Bros. · Healy v. Commissioner · Arlette Coat Co. v. Commissioner · Vestal v. Commissioner of Internal Revenue
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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“It is apparent that the distributions made here were received by petitioner under a claim of right and without any restrictions on the use of the money, and no contention is specifically made to the contrary. The decision of the Supreme Court, just discussed, fully supports the action of the respondent in including the amounts in taxable income of petitioner in the year of receipt * * *”
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.