United States v. McCormick’s Empirical Analysis
67 F.2d 867 · 1933
Citation profile
23 federal appellate · 1 state decisions
How this case has been cited
Cited by 34 later decisions (1 by the Supreme Court) — most recently February 1983 · most notably Bogardus v. Commissioner (1937), Bisno v. United States (1961)
23 federal appellate · 1 state decisions
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. § 2051 · 26 U.S.C. § 2053 · 26 U.S.C. § 954
Relies on Weagant v. Bowers · Rau v. United States · Willingham v. United States · Oliver 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 34 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
““ * * * But we find nothing in the present record to indicate that the payment was made to compromise claims for criminal liability. The most that can be said for defendant on account of his disclosure and payment of taxes is that such acts tended to show innocence. The argument is stronger that they only showed a desire to place himself in a safer position when it had become certain that his illegal acts were about to be discovered * *”
1 later decision quote this exact passage · from the majority“an intention to make a gift must be established.”
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.