Mendel v. Commissioner’s Empirical Analysis
1963
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 24 later decisions — most recently October 1982
4 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. § 22 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Commissioner of Internal Revenue v. Glenshaw Glass Company · Courtney v. Commissioner · Rivers v. Commissioner · United States v. Woodall · York 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 24 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“(a) General Definition. — Except as otherwise provided in this subtitle, gross income means all income from whatever source derived * * *”
1 later decision quote this exact passage“is sound and has persuasive effect * * *.”
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.