Meredith Pub. Co. v. Commissioner’s Empirical Analysis
64 F.2d 890 · 1933
Citation profile
17 federal appellate · 1 district ·
How this case has been cited
Cited by 30 later decisions — most recently May 1992 · most notably Richard M. Boe and Mary Lots Boe v. Commissioner of Internal Revenue (1962), Houston Chronicle Publishing Co. v. United States (1973)
17 federal appellate · 1 district ·
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 Duffy v. Central Railroad · Red Wing Malting Co. v. Willcuts · Herald-Despatch Co. v. Commissioner · Danville Press, Inc. v. Commissioner · Lloyd 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 30 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“In this manner the integrity of the circulation structure in each year is maintained. The deductions permitted partake of the nature of allowances for depreciation or amortization, for which petitioner contends, and take care of the matter in a practical way and with least complexity and confusion. * * *”
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.