Mais v. Commissioner’s Empirical Analysis
1968
Citation profile
6 federal appellate ·
How this case has been cited
Cited by 34 later decisions — most recently September 2018 · most notably Ianniello v. Comm'r (1992), Stephens v. Commissioner (1990)
6 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 Corliss v. Bowers · James v. United States · Brotherhood of Railway & Steamship Clerks v. Florida East Coast Railway Co. · United States v. Merrill · Estate of Wallace P. Geiger, Deceased, Warren G. Dunkle, and Burnice I. Geiger v. Commissioner of Internal Revenue
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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“a mere acknowledgment on the part of the embezzler of his legal obligation to repay could not be considered as constituting a consensual agreement between him and his victim which would justify treating the embezzled funds as in any way similar to borrowed funds and hence excludable from gross income.”
1 later decision quote this exact passage“The only relief available to the embezzler is to deduct from income of any year any amount repaid in such year in restitution.”
1 later decision quote this exact passage“acting in concert with others, embezzled certain securities”
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.