Meyer v. United States’s Empirical Analysis
213 F.2d 278 · 1954
Citation profile
22 federal appellate · 3 district · 1 state decisions
How this case has been cited
Cited by 39 later decisions — most recently April 1984 · most notably United States v. Snow (1955), Tunnell v. United States (1958)
22 federal appellate · 3 district · 1 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. § 117 · 26 U.S.C. § 182 · 26 U.S.C. § 183 · 26 U.S.C. § 24 · 28 U.S.C. § 1346 (Federal Tort Claims Act)
Relies on Watson v. Commissioner · Williams v. McGowan · Swiren 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 39 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““The government has urged that this taxpayer has ‘realized’ partnership profits for the July to February period in question. And it might also be argued that as to this taxpayer, he had a right to his distributive share of the partnership profits when they were accrued. But we find he sold out his entire partnership interest, quit the firm, and disposed of a capital asset. * * * ””
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.