McGee v. Commissioner’s Empirical Analysis
1973
Citation profile
1 federal appellate ·
How this case has been cited
Cited by 228 later decisions — most recently January 2017 · most notably Petzoldt v. Commissioner (1989), Recklitis v. Commissioner (1988)
1 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 Welch v. Helvering · Holland v. United States · Spies v. United States · Helvering v. Mitchell · James v. United States
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 228 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“the specific purpose to evade a tax believed to be owing.”
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.