Matheson v. Commissioner’s Empirical Analysis
54 F.2d 537 · 1931
Citation profile
31 federal appellate · 1 district · 2 state decisions
How this case has been cited
Cited by 86 later decisions — most recently July 2016 · most notably Axelrod v. Commissioner (1971), Fay v. Helvering (1941)
31 federal appellate · 1 district · 2 state decisions
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 Alexander McNutt v. Richard J Bland · Shearer v. Anderson · Rusk v. Commissioner · Crystal Spring Distillery Co. v. Cox · Eaton v. Glindeman
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 86 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“an event due to some sudden, unexpected or unusual cause”
8 later decisions quote this exact passage · from the majority“fire, storm, shipwreck, or other casualty, or from theft,”
4 later decisions quote this exact passage · from the majority“not compensated for by insurance or otherwise.”
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.