McGrath v. Commissioner’s Empirical Analysis
1934
Citation profile
2
cited by 2 later decisions
June 1937
most recently cited
Relationships
Relies on Brewster v. Gage · Scofield v. Olcott · Ducker v. Burnham · Knight v. Pottgieser · Schmisseur v. Beatrie
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 2 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The basis for determining the gain or loss from the sale or other disposition of property acquired before March 1, 1913, shall be: [(1) the cost, or] (2) the fair market value of such property as of March 1, 1913, whichever is greater. [Italics supplied.]”
1 later decision quote this exact passage“* * * if real property wag acquired by general or specific devise or by intestacy, the basis shall be the fair market value of the property at the time of the death of the decedent. [Italics supplied.]”
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.