McLane v. Commissioner’s Empirical Analysis
1966
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 21 later decisions — most recently February 2001
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
Relies on Knetsch v. United States · Rock Island Co v. United States · Commissioner v. Brown · Southern Railway Co. v. North Carolina · Hanover Bank 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 21 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the building may not be constructed entirely from the tax advantage, but if the foundation and bricks have economic substance, the economic or financial inducement of the tax advantage can provide the mortar.”
2 later decisions quote this exact passage · from the majority“Retirement Life Annuities, With Ten Years Payment Certain”
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.