Matthew v. Commissioner’s Empirical Analysis
1962
Citation profile
1 federal appellate ·
Relationships
Applies 26 U.S.C. § 911
Relies on State of New York v. United States · Foreign Trade Management Co. v. United States · Weible v. United States · Johnson v. Commissioner · Downs 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 6 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Although many of our employees have realized substantial benefits from the provisions of the income tax law, the Company takes no position concerning possible eligibility. It is strictly between the employee and the agent of the Bureau of Internal Revenue to whom he sends his return.”
1 later decision quote this exact passagee.g. Boyd v. Commissioner
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.