McManus v. Commissioner’s Empirical Analysis
1975
Citation profile
5 federal appellate ·
How this case has been cited
Cited by 49 later decisions — most recently October 2013 · most notably McManus v. Commissioner (1978), Grunwald v. Commissioner (1986)
5 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 Malat v. Riddell · Butz v. Carter · United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, Deceased · Dunlap v. Oldham Lumber Co. · Demirjian 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 49 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“differentiate between gain derived from the everyday operations of a business and gain derived from assets that have appreciated in value over a substantial period of time.”
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.