MacGuire v. Commissioner’s Empirical Analysis
1971
Citation profile
8 federal appellate ·
How this case has been cited
Cited by 23 later decisions — most recently November 2016
8 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. § 7482
Relies on Commissioner of Internal Revenue v. Duberstein D Stanton · Helvering v. Taylor · Clark v. Commissioner · Boyett Et Ux. v. Commissioner of Internal Revenue · Cohen 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 23 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“[I]t is well established that the Tax Court is not bound to believe even uncontradicted testimony of interested parties where the testimony appears highly improbable.”
1 later decision quote this exact passage · from the majority“The burden was on the taxpayers to establish by a preponderance of the evidence”
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.