Meyer v. Commissioner’s Empirical Analysis
1977
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 8 later decisions — most recently September 1997
2 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 Isbell Enterprises, Inc. v. Citizens Casualty Co. of New York · United States v. Gilmore · Woodward v. Commissioner · Putnam v. Commissioner · Lewellyn v. Electric Reduction Co.
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 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Once the aforesaid judgment [of the Harris County Court] became final, it created an enforceable obligation to pay a fixed or determinable sum of money in the amount of $1,050.00, as described in Reg. Sec. 1.166-1(c).”
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.