MacLaughlin v. Alliance Insurance’s Empirical Analysis
286 U.S. 244 · 1932
Citation profile
38 federal appellate · 69 state decisions
How this case has been cited
Cited by 142 later decisions (14 by the Supreme Court) — most recently June 2024 · most notably United States v. Safety Car Heating & Lighting Co. (1936), Kellems v. Brown (1972)
38 federal appellate · 69 state decisions — followed in 17 states
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.
Appellate journey
reviewedthe decision below (from Third Circuit Court of Appeals)
Relationships
Relies on Eisner v. Macomber · Burnet v. Sanford & Brooks Co. · Doyle v. Mitchell Bros. · Milliken v. United States · Southern Pac Co v. Lowe
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 142 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““Realization of the gain is the event which calls into operation the taxing act * *”
12 later decisions 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.