Mendelson v. Comm'r’s Empirical Analysis
1969
Citation profile
4 federal appellate ·
How this case has been cited
Cited by 16 later decisions — most recently May 2013
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. § 311
Relies on Commissioner v. Stern · Mitchell v. Myrtle Grove Packing Co. · Gobins v. Comm'r · 6 Ill. 2d 224 - Scanlon v. Scanlon · Ginsberg 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 16 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“might be the result of collusion between the parties and made in such manner that it also would be in fraud of creditors.”
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.