McCormick v. Commissioner’s Empirical Analysis
1970
Citation profile
How this case has been cited
Cited by 108 later decisions — most recently September 2015 · most notably Alta Sierra Vista, Inc. v. Commissioner (1974), Abeles v. Commissioner (1988)
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 Gregory v. United States · Heaberlin v. Commissioner · Clark's Estate v. Commissioner of Internal Revenue · Marvin v. Commissioner · Clark 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 108 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“clear and concise notification concerning a definite change of address.”
3 later decisions 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.