MacDonald v. Commissioner’s Empirical Analysis
1944
Citation profile
1 federal appellate · 3 state decisions
How this case has been cited
Cited by 40 later decisions — most recently October 2015 · most notably Schulz v. Commissioner (1960), Martin Ice Cream Co. v. Comm'r (1998)
1 federal appellate · 3 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
Relies on Burnet v. Logan · Helvering v. Salvage · Metropolitan Nat Bank of New York v. St Louis Dispatch Co · In Re the Accounting of Brown · Cassatt 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 40 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“in addition to its tangible assets, was due to the personal ability, business acquaintanceship, and other individualistic qualities of”
2 later decisions quote this exact passage“It includes only that estimation and repute which is peculiar to the particular establishment. It is that species of connection in trade which induces customers to deal with a particular firm.”
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.