United States v. Midland-Ross Corp.’s Empirical Analysis
1965
Citation profile
76 federal appellate · 6 district · 1 state decisions
How this case has been cited
Cited by 188 later decisions (9 by the Supreme Court) — most recently September 2016 · most notably Dixon v. Unied States (1965), Commissioner of Internal Revenue v. National Alfalfa Dehydrating and Milling Company (1974)
76 federal appellate · 6 district · 1 state decisions
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
reviewedMidland-Ross Corp. v. United States (from Sixth Circuit Court of Appeals)
Relationships
Relies on Deputy v. du Pont · Corn Products Refining Company v. Commissioner of Internal Revenue · Old Colony Co v. Commissioner of Internal Revenue · Commissioner of Internal Revenue v. P G Lake · Dixon v. Unied States
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 188 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“construed 'capital asset' to exclude property representing income items or accretions to the value of a capital asset themselves properly attributable to income,”
4 later decisions quote this exact passage · from the majority“[D]iscount serves the same function as stated interest * * * ; it is simply 'compensation for the use or forebearance of money.' "); Rev.Rul. 60-210, 1960-1 C.B. 38 ("discount at which bonds and similar obligations were issued constitutes compensation * * * and, hence, was the equivalent for Federal income tax purposes”
2 later decisions quote this exact passage · from the majority“The $6 earned on a one-year note for $106 issued for $100 is precisely like the $6 earned on a one-year loan of $100 at 6% stated interest.”
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.