Automobile Club of Mich. v. Commissioner’s Empirical Analysis
1957
Citation profile
650 federal appellate · 45 district · 60 state decisions
How this case has been cited
Cited by 1,681 later decisions (55 by the Supreme Court) — most recently October 2020 · most notably Lindh v. Murphy (1997), Heckler v. Community Health Services of Crawford County, Inc. (1984)
650 federal appellate · 45 district · 60 state decisions — followed in 14 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
reviewedAutomobile Club of Michigan v. Commissioner (from Sixth Circuit Court of Appeals)
Relationships
Applies 26 U.S.C. § 275 · 26 U.S.C. § 276 · 26 U.S.C. § 41 · 26 U.S.C. § 42 · 26 U.S.C. § 54
Relies on United States v. Anderson · North American Oil Consolidated v. Burnet · Helvering v. R. J. Reynolds Tobacco Co. · Reynolds v. Cooper
Cited together with Dixon v. Unied States · American Automobile Association v. United States · Schlude v. Commissioner of Internal Revenue · North American Oil Consolidated v. Burnet · Commissioner v. Hansen
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 1,681 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The doctrine of equitable estoppel is not a bar to the correction by the Commissioner of a mistake of law.”
18 later decisions quote this exact passage · from the majority““The Secretary or his delegate may prescribe the extent, if any, to which any ruling or regulation, relating to the internal revenue laws, shall be applied without retroactive effect.””
8 later decisions quote this exact passage · from the majority“computation shall be made in accordance with such method as in [his] opinion ... does clearly reflect the income.”
6 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.