Mennuto v. Commissioner’s Empirical Analysis
1971
Citation profile
2 federal appellate ·
How this case has been cited
Cited by 49 later decisions — most recently May 2007 · most notably Paula Constr. Co. v. Commissioner (1972), Lamphere v. Commissioner (1978)
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 Botany Worsted Mills v. United States · Massey Motors, Inc. v. United States · Gooding Amusement Company, Incorporated v. Commissioner of Internal Revenue, F. E. Gooding v. Commissioner of Internal Revenue, Anna Elizabeth Gooding v. Commissioner of Internal Revenue, F. E. Gooding and Elizabeth Gooding v. Commissioner of Internal Revenue · Jack Daniel Distillery v. United States · Ben Perlmutter and Bernice Perlmutter v. Commissioner of Internal Revenue, the Perlmutters, Inc. 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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“The fact that a net operating loss carryover is applied to the calculation of income for the open year, whereas the investment credit carryover directly affects the calculation of the tax, does not enlarge petitioners’ rights; the critical element is that the deficiency being determined is for a year on which the period of limitations has not run. * * * [Mennuto v. Commissioner, supra at 923.]”
1 later decision quote this exact passagee.g. Hill v. Commissioner“The Federal Income Tax Significance of Corporate Debt: A Critical Analysis and a Proposal,”
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.