McNamara v. Commissioner’s Empirical Analysis
1954
Citation profile
12 federal appellate ·
How this case has been cited
Cited by 22 later decisions (1 by the Supreme Court) — most recently May 1985
12 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 Bogardus v. Commissioner · Commissioner of Internal Revenue v. Scottish American Inv Co · Commissioner v. Smith · Van Dusen 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 22 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Since the Tax Court found that the market price of the stock on the date of the option did not exceed the option price, it is evident that its finding that the option was given as compensation for respondent’s services, had reference to the compensation to be derived from exercise of the option after the anticipated advance in market price of the stock.”
1 later decision quote this exact passage · from the majority““The fact that the Commissioner disallowed this deduction by National and said that the additional income as reported by petitioner was not income to him, does not prevent this action.by National and the petitioner from disclosing their intentions.” McNamara v. Commissioner, 210 F.2d 505, 507-508 (7 Cir. 1954).”
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.