Markwardt v. Commissioner’s Empirical Analysis
1975
Citation profile
1 district ·
How this case has been cited
Cited by 180 later decisions — most recently May 2020 · most notably Naftel v. Commissioner (1985), Horn v. Commissioner (1988)
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
Applies 26 U.S.C. § 165
Relies on New Colonial Ice Co. v. Helvering · Deputy v. du Pont · Burnet v. Houston · Burnet v. Clark · Dalton v. Bowers
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 180 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“would be contrary to the established policy of this Court to try all issues raised in a case in one proceeding and to avoid piecemeal and protracted litigation.”
7 later decisions quote this exact passage · from the majority“the trade or business of the corporation must be considered separately from the trade or business of the shareholders.”
3 later decisions quote this exact passage · from the majority“Whether an issue has been properly raised depends upon whether the opposing party has been given fair notice of the matter in controversy.”
1 later decision quote this exact passage · from the majoritye.g. Upchurch v. Comm'r
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.