McMillan Mortg. Co. v. Commissioner’s Empirical Analysis
1961
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 15 later decisions — most recently September 1982
2 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. § 1054 · 26 U.S.C. § 1221 · 26 U.S.C. § 162
Relies on Commissioner of Internal Revenue v. The Bagley & Sewall Co. · Western Wine & Liquor Co. v. Commissioner · Tulane Hardwood Lumber Co. v. Commissioner · Electrical Fittings Corp. v. Commissioner · Bagley & Sewall Co. 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 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The Association shall accumulate funds for its capital surplus account from private sources by requiring each mortgage seller to make payments of nonrefundable capital contributions, equal to not more than 2 per centum nor less than 1 per centum of the unpaid principal amounts of mortgages purchased or to be purchased by the Association from such seller * * *”
1 later decision quote this exact passage“(1) stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business;”
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.