McCall v. Commissioner’s Empirical Analysis
1963
Citation profile
3 federal appellate ·
How this case has been cited
Cited by 14 later decisions (1 by the Supreme Court) — most recently July 1988
3 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
Applies 26 U.S.C. § 23
Relies on Commissioner v. Sunnen · United States v. Munsingwear, Inc. · Palmer v. Bender · Sweet v. United States · Tait v. Western Maryland Railway Co.
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 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“* * * that the landowners did not agree to surrender and did not actually surrender to petitioners any capital interest in the coal in place * * *”
2 later decisions quote this exact passage · from the majority“Sec. 1.611-1 [Income Tax Regs.] Allowance of deduction for depletion. (b) Mconomio interest. (1) Annual depletion deductions are allowed only to tbe owner of an economic interest in mineral deposits or standing timber. An economic interest is possessed in every ease in which the taxpayer has acquired by investment any interest in mineral in place or standing timber and secures, by any form of legal relationship, income derived from the extraction of the mineral or severance of the timber, to which he must look for a return of his capital. But a person who has no capital investment in the mineral deposit or standing timber does not possess an economic interest merely because through a contractual relation he possess [sic] a mere economic or pecuniary advantage derived from production. For example, an agreement between the owner of an economic interest and another entitling the latter to purchase or process the product upon production or entitling the latter to compensation for extraction or cutting does not convey a depletable economic interest. Further, depletion deductions with respect to an economic interest of a corporation are allowed to the corporation and not to its shareholders.”
1 later decision quote this exact passage · from the majority“In the case of mines, oil and gas wells; other natural deposits, and timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion and for depreciation of improvements, according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under regulations prescribed by the Secretary. . . .”
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.